Quebec TVQ. 386-4/R2, “Partial rebate of the Quebec sales tax for health care institutions”

Quebec recently cancelled this bulletin, which was last published on August 31, 1998. Legislative amendments, which become effective January 1, 2005, extended the application of the partial QST rebate factor provided to hospital authorities to other bodies that provide health care similar to that provided by hospitals.

Please note that this publication is not available on Revenue Quebec’s web site, but clients of Ryan may request a copy by calling the Ryan TaxDirect™ line.