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A-13.1.1, r. 1 - Individual and Family Assistance Regulation
Section 179
Disposition versions
179. A person is not required to repay the amount of the adjustment granted to account for the advance Québec sales tax credit if the claim covers a period for which the Minister has informed the Minister of Revenue of the amount granted to the person as such in an information return filed under section 1086R30 of the Regulation respecting the Taxation Act (chapter I-3, r. 1).
Similarly, a person is not required to repay the amount that, in accordance with the fourth paragraph of section 1029.8.109.4 of the Taxation Act (chapter I-3), has been granted to account for the advance tax credit provided for in section 1029.8.116.16 of that Act if the claim covers a period for which the Minister has informed the Minister of Revenue of the amount granted to the person as such.
