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T-0.1 - Act respecting the Québec sales tax

Section 399.1
Disposition versions

Full text
399.1. The Gouvernement du Québec or any of its departments or prescribed mandataries is entitled, in the manner determined by the Minister, to a rebate of the tax it paid or is required to pay under this Title, if it applies to the Minister, in the manner determined by the Minister, on or before the day that is four years after the day on which the tax was paid.
A rebate to which a department or a mandatary designated by the Government is entitled is paid to the Minister of Finance on behalf of the department or mandatary.
2012, c. 28, s. 141; 2015, c. 21, s. 724.
399.1. The Gouvernement du Québec or any of its departments or prescribed mandataries is entitled, in the manner determined by the Minister, to a rebate of the tax it paid or is deemed to have paid under this Title, if it applies to the Minister, in the manner determined by the Minister, within four years after the day on which the tax was paid or is deemed to have been paid.
A rebate to which a department or a mandatary designated by the Government is entitled is paid to the Minister of Finance on behalf of the department or mandatary.
2012, c. 28, s. 141.
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