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I-3 - Taxation Act

Section 21.36.3
Disposition versions

Full text
21.36.3. An amount in respect of an input tax refund that is deemed, under section 30.5 of the Tax Administration Act (chapter A-6.002), to have been claimed is deemed to have been so claimed for the reporting period under the Act respecting the Québec sales tax (chapter T-0.1) that includes the day on which an assessment, indicating that the refund has been allocated under that section 30.5, is made in respect of a taxpayer.
2009, c. 5, s. 39; 2010, c. 31, s. 175.
21.36.3. An amount in respect of an input tax refund that is deemed, under section 30.5 of the Act respecting the Ministère du Revenu (chapter M-31), to have been claimed is deemed to have been so claimed for the reporting period under the Act respecting the Québec sales tax (chapter T-0.1) that includes the day on which an assessment, indicating that the refund has been allocated under that section 30.5, is made in respect of a taxpayer.
2009, c. 5, s. 39.
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