10.1. An application for a rebate or refund provided for in sections 4, 4.1, 4.2, 8.5 and 8.6 shall be filed on the later of(1) the time specified in section 401 of the Act respecting the Québec sales tax (chapter T-0.1); and (2) the year following the signature of an agreement entered into with an organization referred to in the first paragraph of section 8.2.