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T-0.1 - Act respecting the Québec sales tax

Section 389
Disposition versions

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389. A prescribed person may determine, in accordance with prescribed rules, the rebates to which the person is entitled under sections 383 to 388 and 394 to 397.2.
1991, c. 67, s. 389; 1994, c. 22, s. 579; 1997, c. 85, s. 669; 2005, c. 38, s. 380.
389. A prescribed person may determine, in accordance with prescribed rules, the rebates to which the person is entitled under sections 383 to 388 and 394 to 397.
1991, c. 67, s. 389; 1994, c. 22, s. 579; 1997, c. 85, s. 669.
389. A prescribed person may make an election to determine, in accordance with prescribed rules, the rebates to which the person is entitled under sections 383 to 388 and 390 to 397 in respect of non-refundable input tax charged in respect of property or a service for a claim period during which the election is in effect.
1991, c. 67, s. 389; 1994, c. 22, s. 579.
389. Where a registrant, other than a selected public service body, that is a charity or a qualifying non-profit organization makes an election for the purposes of this section, the rebate under section 386 in respect of tax payable in respect of property or a service, other than a prescribed property or service, shall be determined in prescribed manner.
The first paragraph applies for any reporting period of the registrant during which the election is in effect.
1991, c. 67, s. 389.
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