T-11.2, r. 4 - Regulation respecting remunerated passenger transportation by automobile

Full text
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.
1046-2020O.C. 1046-2020, s. 90; S.Q. 2021, c. 15, s. 38.
90. Sections 447 and 449 of the Act respecting the Québec sales tax (chapter T-0.1) apply, with the necessary modifications, when an operator charges to or collects from a customer an amount of dues provided for in section 287 of the Act in excess of the dues that were collectible.
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.
1046-2020O.C. 1046-2020, s. 90.
In force: 2020-10-10
90. Sections 447 and 449 of the Act respecting the Québec sales tax (chapter T-0.1) apply, with the necessary modifications, when an operator charges to or collects from a customer an amount of dues provided for in section 287 of the Act in excess of the dues that were collectible.
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.
1046-2020O.C. 1046-2020, s. 90.