T-0.1 - Act respecting the Québec sales tax

Section 75.8 Disposition versions

2011-04-01

75.8. If a supplier and a recipient make a joint election referred to in section 75.4 in respect of a qualifying supply, section 25 of the Tax Administration Act (chapter A-6.002) applies to any assessment or reassessment of an amount payable by the recipient in respect of the supply of a property or service made under the agreement for the qualifying supply.

However, the Minister has until the day that is four years after the later of the following days to make an assessment or reassessment solely for the purpose of taking into account any tax, net tax or any other amount payable by the recipient or remittable by the supplier in respect of the supply of a property or service made under the agreement for the qualifying supply:

(1)  the day on which the election referred to in section 75.4 is filed with the Minister; and

(2)  the day on which the qualifying supply is made.

2009, c. 5, s. 602; 2010, c. 31, s. 175.

2009-05-15

75.8. If a supplier and a recipient make a joint election referred to in section 75.4 in respect of a qualifying supply, section 25 of the Act respecting the Ministère du Revenu (chapter M-31) applies to any assessment or reassessment of an amount payable by the recipient in respect of the supply of a property or service made under the agreement for the qualifying supply.

However, the Minister has until the day that is four years after the later of the following days to make an assessment or reassessment solely for the purpose of taking into account any tax, net tax or any other amount payable by the recipient or remittable by the supplier in respect of the supply of a property or service made under the agreement for the qualifying supply:

(1)  the day on which the election referred to in section 75.4 is filed with the Minister; and

(2)  the day on which the qualifying supply is made.

2009, c. 5, s. 602.