T-0.1, that includes the day on which an assessment is issued to the taxpayer indicating that the refund has been allocated under that section 30.5.Marginal note:Goods and services tax — repayment of input tax credit(18)For the purposes of this Act, where an amount is added at a particular time in determining the net tax of a taxpayer under Part IX of theExcise Tax Actin respect of an input tax credit relating to property or a service that had been previously deducted in determining the net tax of the taxpayer, that amount shall be deemed to be assistance repaid at the particular time in respect of the property or service pursuant to a legal obligation to repay all or part of that assistance.Marginal note:Repayment of Quebec input tax refund(18.1)For the purposes of this Act, if an amount is added at a particular time in determining the net tax of a taxpayer underAn Act respecting the Québec sales tax, R.S.Q., c