T-0.1 - Act respecting the Québec sales tax

Section 400 Disposition versions

2021-06-02

400. Subject to section 401, a person who has paid an amount as or on account of, or that was taken into account as, tax, net tax, specified net tax, penalty, interest or other obligation under this Title in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, is entitled to a rebate of that amount, except to the extent that

(1)  the amount was taken into account as tax, net tax or specified net tax for a reporting period of the person and the person has been assessed for the period;

(2)  the amount paid was tax, net tax, specified net tax, penalty, interest or any other amount assessed;

(3)  a rebate of the amount is payable under sections 17.5 and 17.6; or

(4)  the person is registered under Division I of Chapter VIII and the amount was paid to another person registered under Division II of Chapter VIII.1;

(5)  the amount paid is in respect of a supply of an emission allowance, unless the person paid the amount to the Minister or unless prescribed circumstances exist or prescribed conditions are met.

1991, c. 67, s. 400; 1994, c. 22, s. 582; 2018, c. 18, s. 77; 2021, c. 14, s. 234.

2019-09-01

400. Subject to section 401, a person who has paid an amount as or on account of, or that was taken into account as, tax, net tax, specified net tax, penalty, interest or other obligation under this Title in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, is entitled to a rebate of that amount, except to the extent that

(1)  the amount was taken into account as tax, net tax or specified net tax for a reporting period of the person and the person has been assessed for the period;

(2)  the amount paid was tax, net tax, specified net tax, penalty, interest or any other amount assessed;

(3)  a rebate of the amount is payable under sections 17.5 and 17.6;

(4)  the person is registered under Division I of Chapter VIII and the amount was paid to another person registered under Division II of Chapter VIII.1.

1991, c. 67, s. 400; 1994, c. 22, s. 582; 2018, c. 18, s. 77.

2019-01-01

400. Subject to section 401, a person who has paid an amount as or on account of, or that was taken into account as, tax, net tax, specified net tax, penalty, interest or other obligation under this Title in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, is entitled to a rebate of that amount, except to the extent that

(1)  the amount was taken into account as tax, net tax or specified net tax for a reporting period of the person and the person has been assessed for the period;

(2)  the amount paid was tax, net tax, specified net tax, penalty, interest or any other amount assessed;

(3)  a rebate of the amount is payable under sections 17.5 and 17.6;

(4)  the person is registered under Division I of Chapter VIII and the amount was paid to another person registered under Division II of Chapter VIII.1.

1991, c. 67, s. 400; 1994, c. 22, s. 582; 2018, c. 18, s. 77.

See S.Q. 2018, c. 18, s. 135, par. (3).

1994-06-17

400. Subject to section 401, a person who has paid an amount as or on account of, or that was taken into account as, tax, net tax, penalty, interest or other obligation under this Title in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, is entitled to a rebate of that amount, except to the extent that

(1)  the amount was taken into account as tax or net tax for a reporting period of the person and the person has been assessed for the period;

(2)  the amount paid was tax, net tax, penalty, interest or any other amount assessed; or

(3)  a rebate of the amount is payable under sections 17.5 and 17.6.

1991, c. 67, s. 400; 1994, c. 22, s. 582.

1992-07-01

400. Subject to section 401, a person who has paid an amount as or on account of, or that was taken into account as, tax, net tax, penalty, interest or other obligation under this title in circumstances where the amount was not payable or remittable by the person, whether the amount was paid by mistake or otherwise, is entitled to a rebate of that amount, except to the extent that

(1)  the amount was taken into account as tax or net tax for a reporting period of the person and the person has been assessed for the period; or

(2)  the amount paid was tax, net tax, penalty, interest or any other amount assessed.

1991, c. 67, s. 400.