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T-0.1 - Act respecting the Québec sales tax

Section 406.3
Disposition versions

Full text
406.3. If the amount described in the second paragraph of section 406.2 in relation to a return provided for in that section is positive, the manager shall pay that amount to the Minister on or before the day on which the manager is required to file the return.
If the amount described in the second paragraph of section 406.2 in relation to a return provided for in that section is negative, the manager may apply to the Minister for a rebate of that amount on or before the day on which the manager is required to file the return.
The investment plan and the manager are solidarily liable for any amount owing under this section and for any interest or penalties in respect of such an amount.
2015, c. 21, s. 730.
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