A-6.002 - Tax Administration Act

Section 30.6 Disposition versions

2019-09-01

30.6. Where the Minister determines a refund pursuant to the Act respecting the Québec sales tax (chapter T‐0.1), the Minister must, after proceeding with the allocation under section 30.5, where applicable, allocate the remainder to the payment of an amount in respect of which that person was liable under that Act on or before the day on which the person became liable for the amount referred to in section 30.5 or, in the case of a refund in relation to the determination of net tax or specified net tax and if no assessment referred to in section 30.5 has been made, on or before the day on which the return pertaining to that net tax or specified net tax was required to be filed. The claim for the refund in such case is deemed to have been made at that time.

After the allocation referred to in the first paragraph has been proceeded with, the remainder and the interest shall be allocated to the payment of an amount for which the person became liable under the Act respecting the Québec sales tax after the day referred to in the first paragraph unless, on the day on which the person became liable for the amount, the time for making a claim has expired.

For the purposes of the second paragraph, the time limit for claiming a rebate under section 400 of the Act respecting the Québec sales tax is deemed to be four years and, in the case of a refund under section 431 of that Act, the time limit for claiming that refund is deemed, in respect of a determined person, to be the time limit referred to in paragraphs 2 and 3 of that section.

After the allocation referred to in the second paragraph has been proceeded with, the remainder and the interest shall, subject to section 30.1, be allocated pursuant to section 31 or refunded to the person unless, on the day on which the refund is determined, the time for claiming the refund has expired.

For the purposes of the second and fourth paragraphs, interest on a refund is computed as if the refund had been claimed

(a)  in the case of a refund in relation to the determination of net tax, on the day on which the net tax return was filed or the day on which the amount giving entitlement to the refund was paid, whichever day is later; and

(b)  in the other cases, the day on which the person became liable for an amount under section 30.5.

This section does not apply where

(a)  the assessment referred to in section 30.5 was made in the circumstances described in paragraph a of section 25.1; or

(b)  the person waives application of this section.

1997, c. 85, s. 346; 2018, c. 18, s. 71.

2019-01-01

30.6. Where the Minister determines a refund pursuant to the Act respecting the Québec sales tax (chapter T‐0.1), the Minister must, after proceeding with the allocation under section 30.5, where applicable, allocate the remainder to the payment of an amount in respect of which that person was liable under that Act on or before the day on which the person became liable for the amount referred to in section 30.5 or, in the case of a refund in relation to the determination of net tax or specified net tax and if no assessment referred to in section 30.5 has been made, on or before the day on which the return pertaining to that net tax or specified net tax was required to be filed. The claim for the refund in such case is deemed to have been made at that time.

After the allocation referred to in the first paragraph has been proceeded with, the remainder and the interest shall be allocated to the payment of an amount for which the person became liable under the Act respecting the Québec sales tax after the day referred to in the first paragraph unless, on the day on which the person became liable for the amount, the time for making a claim has expired.

For the purposes of the second paragraph, the time limit for claiming a rebate under section 400 of the Act respecting the Québec sales tax is deemed to be four years and, in the case of a refund under section 431 of that Act, the time limit for claiming that refund is deemed, in respect of a determined person, to be the time limit referred to in paragraphs 2 and 3 of that section.

After the allocation referred to in the second paragraph has been proceeded with, the remainder and the interest shall, subject to section 30.1, be allocated pursuant to section 31 or refunded to the person unless, on the day on which the refund is determined, the time for claiming the refund has expired.

For the purposes of the second and fourth paragraphs, interest on a refund is computed as if the refund had been claimed

(a)  in the case of a refund in relation to the determination of net tax, on the day on which the net tax return was filed or the day on which the amount giving entitlement to the refund was paid, whichever day is later; and

(b)  in the other cases, the day on which the person became liable for an amount under section 30.5.

This section does not apply where

(a)  the assessment referred to in section 30.5 was made in the circumstances described in paragraph a of section 25.1; or

(b)  the person waives application of this section.

1997, c. 85, s. 346; 2018, c. 18, s. 71.

See S.Q. 2018, c. 18, s. 135, par. (3).

1997-12-19

30.6. Where the Minister determines a refund pursuant to the Act respecting the Québec sales tax (chapter T‐0.1), the Minister must, after proceeding with the allocation under section 30.5, where applicable, allocate the remainder to the payment of an amount in respect of which that person was liable under that Act on or before the day on which the person became liable for the amount referred to in section 30.5 or, in the case of a refund in relation to the determination of net tax and if no assessment referred to in section 30.5 has been made, on or before the day on which the return pertaining to that net tax was required to be filed. The claim for the refund in such case is deemed to have been made at that time.

After the allocation referred to in the first paragraph has been proceeded with, the remainder and the interest shall be allocated to the payment of an amount for which the person became liable under the Act respecting the Québec sales tax after the day referred to in the first paragraph unless, on the day on which the person became liable for the amount, the time for making a claim has expired.

For the purposes of the second paragraph, the time limit for claiming a rebate under section 400 of the Act respecting the Québec sales tax is deemed to be four years and, in the case of a refund under section 431 of that Act, the time limit for claiming that refund is deemed, in respect of a determined person, to be the time limit referred to in paragraphs 2 and 3 of that section.

After the allocation referred to in the second paragraph has been proceeded with, the remainder and the interest shall, subject to section 30.1, be allocated pursuant to section 31 or refunded to the person unless, on the day on which the refund is determined, the time for claiming the refund has expired.

For the purposes of the second and fourth paragraphs, interest on a refund is computed as if the refund had been claimed

(a)  in the case of a refund in relation to the determination of net tax, on the day on which the net tax return was filed or the day on which the amount giving entitlement to the refund was paid, whichever day is later; and

(b)  in the other cases, the day on which the person became liable for an amount under section 30.5.

This section does not apply where

(a)  the assessment referred to in section 30.5 was made in the circumstances described in paragraph a of section 25.1; or

(b)  the person waives application of this section.

1997, c. 85, s. 346.