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T-0.1 - Act respecting the Québec sales tax

Section 353.0.4
Disposition versions

Full text
353.0.4. A person is not entitled to a rebate under section 353.0.3 unless
(1)  the person files an application for the rebate within one year after the day the tax became payable;
(2)  except where the application is a prescribed application, where the person is an individual, the individual has not made another application under this section in the calendar quarter in which the application is made;
(3)  where the person is not an individual, the person has not made another application under this section in the calendar month in which the application is made; and
(4)  the prescribed circumstances, if applicable, exist;
(5)  (subparagraph repealed).
Despite the first paragraph, no rebate is payable under section 353.0.3 to a person that is a listed financial institution described in paragraph 6 or 9 of the definition of “listed financial institution” in section 1.
1997, c. 85, s. 631; 2009, c. 5, s. 633; 2011, c. 1, s. 138; 2012, c. 28, s. 116; 2015, c. 21, s. 704.
353.0.4. A person is not entitled to a rebate under section 353.0.3 unless
(1)  the person files an application for the rebate within one year after the day the tax became payable;
(2)  except where the application is a prescribed application, where the person is an individual, the individual has not made another application under this section in the calendar quarter in which the application is made;
(3)  where the person is not an individual, the person has not made another application under this section in the calendar month in which the application is made; and
(4)  the prescribed circumstances, if applicable, exist;
(5)  (subparagraph repealed).
Despite the first paragraph, no rebate is payable under section 353.0.3 to a person that is a listed financial institution described in paragraph 6 or 9 of the definition of “listed financial institution” in section 1 in respect of a supply of a specified service within the meaning of the second paragraph of section 402.23.
1997, c. 85, s. 631; 2009, c. 5, s. 633; 2011, c. 1, s. 138; 2012, c. 28, s. 116.
353.0.4. A person is not entitled to a rebate under section 353.0.3 unless
(1)  the person files an application for the rebate within one year after the day the tax became payable;
(2)  except where the application is a prescribed application, where the person is an individual, the individual has not made another application under this section in the calendar quarter in which the application is made;
(3)  where the person is not an individual, the person has not made another application under this section in the calendar month in which the application is made; and
(4)  the prescribed circumstances, if applicable, exist;
(5)  (paragraph repealed).
1997, c. 85, s. 631; 2009, c. 5, s. 633; 2011, c. 1, s. 138.
353.0.4. A person is not entitled to a rebate under section 353.0.3 unless
(1)  the person files an application for the rebate within one year after the day the tax became payable;
(2)  except where the application is a prescribed application, where the person is an individual, the individual has not made another application under this section in the calendar quarter in which the application is made;
(3)  where the person is not an individual, the person has not made another application under this section in the calendar month in which the application is made;
(4)  the rebate is substantiated by a receipt for an amount that includes consideration, excluding the tax payable under subsection 1 of section 165 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), totalling at least $50, for taxable supplies, other than zero-rated supplies, in respect of which the person is otherwise eligible for a rebate under section 353.0.3; and
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which, excluding the tax payable under subsection 1 of section 165 of the Excise Tax Act, is at least $200.
1997, c. 85, s. 631; 2009, c. 5, s. 633.
353.0.4. A person is not entitled to a rebate under section 353.0.3 unless
(1)  the person files an application for the rebate within one year after the day the tax became payable;
(2)  except where the application is a prescribed application, where the person is an individual, the individual has not made another application under this section in the calendar quarter in which the application is made;
(3)  where the person is not an individual, the person has not made another application under this section in the calendar month in which the application is made;
(4)  the rebate is substantiated by a receipt for an amount that includes consideration, totalling at least $53.50, for taxable supplies, other than zero-rated supplies, in respect of which the person is otherwise eligible for a rebate under that section; and
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which is at least $214.
1997, c. 85, s. 631.
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