T-0.1 - Act respecting the Québec sales tax

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353.0.2. (Repealed).
1997, c. 85, s. 631; 2015, c. 21, s. 702.
353.0.2. A person is not entitled to a rebate under section 353.0.1 unless
(1)  the person files an application for the rebate within four years after the day the tax was paid; and
(2)  the application for the rebate is accompanied by evidence that the person has paid a tax in respect of the service and of any corporeal movable property supplied with the service, imposed by the province or territory where the property was taken or shipped, of the same nature as that payable under this Title.
1997, c. 85, s. 631.