T-0.1 - Act respecting the Québec sales tax

Section 402.16 Disposition versions

2011-12-09

402.16. A pension entity is entitled to a rebate under section 402.14 for a claim period only if the pension entity files an application for the rebate within two years after the day that is

(1)  if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Chapter VIII for the claim period; and

(2)  in any other case, the last day of the claim period.

2001, c. 53, s. 363; 2011, c. 34, s. 153.

2001-12-20

402.16. A trust is entitled to a rebate under section 402.14 for a claim period in respect of the supply or bringing into Québec of property or a service only if the trust files an application for the rebate within two years after the day that is

(1)  if the trust is a registrant, the day on or before which the trust is required to file the return, under Chapter VIII, for the claim period; and

(2)   in any other case, the last day of the claim period.

2001, c. 53, s. 363.