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T-0.1 - Act respecting the Québec sales tax

Section 444.1
Disposition versions

Full text
444.1. A reporting entity may deduct an amount under section 444 in respect of a supply if
(1)  the tax collectible in respect of the supply is included in determining the amount of net tax reported in the reporting entity’s return filed under this chapter for the reporting period in which the tax became collectible; and
(2)  all net tax remittable, if any, as reported in that return is remitted.
2009, c. 5, s. 662.
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