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T-0.1 - Act respecting the Québec sales tax

Section 401
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401. A person is entitled to a rebate under section 400 in respect of an amount only if the person files an application for the rebate within two years after the day the amount was paid or remitted by the person.
1991, c. 67, s. 401; 1997, c. 85, s. 676.
401. A person is entitled to a rebate under section 400 in respect of an amount provided the person files an application for the rebate within four years after the amount was paid or remitted.
1991, c. 67, s. 401.
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