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T-0.1 - Act respecting the Québec sales tax

Section 442
Disposition versions

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442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of section 437 or section 437.3 or paid under section 17, 18, 18.0.1, 18.0.1.1, 18.0.1.2, 437.2 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693; 2012, c. 28, s. 160; 2013, c. 10, s. 229; 2021, c. 18, s. 199.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of section 437 or section 437.3 or paid under section 17, 18, 18.0.1, 437.2 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693; 2012, c. 28, s. 160; 2013, c. 10, s. 229.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of sections 437 and 437.3 or paid under section 17, 18, 18.0.1, 437.2 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693; 2012, c. 28, s. 160.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of section 437 or paid under section 17, 18, 18.0.1 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax required under the second paragraph of section 437 and section 438 to be remitted by that person at any time, by the amount of any refund or rebate to which another person may at that time be entitled under this title.
1991, c. 67, s. 442.
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