T-0.1 - Act respecting the Québec sales tax

Section 378.16 Disposition versions

2003-07-03

378.16. A person is not entitled to the rebate under this subdivision IV.2 unless

(1)  the person files an application for the rebate within two years after

(a)  in the case of a rebate under section 378.10, the end of the month in which the person makes the exempt supply referred to in subparagraph b of paragraph 1 of that section,

(b)  in the case of a rebate under section 378.12, the end of the month in which the tax referred to in that section is deemed to have been paid by the person, and

(c)  in any other case of a rebate in respect of a residential unit, the end of the month in which tax first becomes payable by the person, or is deemed to have been paid by the person, in respect of the unit or interest in the unit or in respect of the residential complex or addition, or interest therein, in which the unit is situated;

(2)  if the rebate is in respect of a taxable supply received by the person from another person, the person has paid all of the tax payable in respect of that supply; and

(3)  if the rebate is in respect of a taxable supply in respect of which the person is deemed to have collected tax in a reporting period of the person, the person has reported the tax in the person’s return under Chapter VIII for the reporting period and has remitted all net tax remittable, if any, as reported in that return.

2003, c. 2, s. 339.