90. When a business operator charges to or collects from a customer an amount of dues in excess of the dues that were collectible, the business operator must adjust, refund or credit that excess in accordance with the rules provided for in sections 447 and 449 of the Act respecting the Québec sales tax (chapter T-0.1), with the necessary modifications.
An operator who refunds or credits to a customer the entire fare paid for a trip must also refund or credit the dues collected for the trip.
O.C. 1046-2020, s. 90; S.Q. 2021, c. 15, s. 38.