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Revenu Québec TVQ.211-3/R2, “Input tax refunds in respect of expense allowances”

Tax Development Jul 15, 2009

Québec has recently revised this bulletin to include information in two other publications, TVQ.211-2 and TVQ.211-4, that have now been cancelled. The bulletin now includes the characteristics of an allowance, clarification regarding the requirement that an allowance be paid “for supplies all or substantially all of which are taxable supplies”, and additional information concerning allowances paid in the construction industry.