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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 436r1
Disposition versions

Full text
436R1. For the purposes of section 436 of the Act and where the election made in accordance with section 434 of the Act ceases to be in effect at a particular time, any input tax refund that a registrant would have been entitled to include in computing the net tax for a reporting period of the registrant ending at or before that time, if the registrant had applied for it in a return filed under Chapter VIII of Title I of the Act for such period, is a prescribed refund that the registrant may apply for in a return filed for a reporting period of the registrant ending after that time.
O.C. 1108-95, s. 8; O.C. 1635-96, s. 19.
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