T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 442r4 Disposition versions

2012-09-01

442R4. For the purposes of section 442 of the Act, the following conditions are prescribed conditions:

(1)  the members have designated a member to be the coordinator for the purpose of filing, on behalf of the members, all joint applications, revised applications and information required under this section and section 442R5, returns filed under sections 468 to 477 of the Act, and all applications and directions in respect of a rebate or refund under the Act;

(2)  the coordinator files, in the form determined by the Minister, the joint application in respect of reducing or offsetting the tax that a member is required to remit by all or a part of the refund or rebate to which another member is entitled under the Act;

(3)  a copy of the designation of the coordinator is filed with the joint application;

(4)  the coordinator files, in respect of a reporting period, the direction of a member directing that all or part of the refund or rebate to which he is entitled under the Act be applied to reduce or offset the tax that another member is required to remit;

(5)  the coordinator has received an acknowledgment from the Minister that the joint application has been received;

(6)  the reporting period for each member is the same;

(7)  no member belongs to another closely related group that has filed a joint application or a revised application and that has not notified the Minister in accordance with clause iii of subparagraph b of paragraph 4 of section 442R5;

(8)  where a corporation becomes a member after a joint application has been filed, the coordinator files, in the form determined by the Minister, a revised application by all the members so that the corporation is included as a member for the purposes of sections 442R1 to 442R5;

(9)  where a revised application is filed, the coordinator has received an acknowledgment from the Minister that the revised application has been received;

(10)  subject to paragraph 11, the coordinator files together, in respect of a reporting period, all returns of the members that are required to be filed under sections 468 to 477 of the Act, all directions and all applications for a refund or rebate under the Act;

(11)  where a revised application is filed in respect of a new member, the coordinator does not file any direction or return of the new member or application by the new member for a refund or rebate under the Act unless he has received from the Minister the acknowledgment that the revised application has been received; and

(12)  the coordinator files a notice where a corporation ceases to be a member.

O.C. 1607-92, s. 442R4.