T-0.1 - Act respecting the Québec sales tax

Section 433.4 Disposition versions

1999-04-01

433.4. An amount shall not be included in the total for B in the formula set out in section 433.2 for a particular reporting period of a charity to the extent that the amount was claimed or included as an input tax refund or deduction in that total for a preceding reporting period of the charity.

Notwithstanding the first paragraph and subject to section 433.5, an amount may be included in that total for a particular reporting period of a charity if the charity was not entitled to claim the amount in determining the net tax of the charity for the preceding period only because the charity did not satisfy the requirements of section 201 in respect of the amount before the return for that preceding period was filed.

1997, c. 85, s. 689.