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T-0.1 - Act respecting the Québec sales tax
Section 402.0.1
Disposition versions
402.0.1. A person may file separate applications for rebate under section 400 in respect of a division or branch where
(1) the person is entitled to a rebate under section 400;
(2) the person is engaged in one or more activities in separate divisions or branches; and
(3) the person is authorized under section 475 to file separate returns under Chapter VIII in relation to a division or branch.
Not more than one application for a rebate under section 400 in respect of the division or branch may be made by the person referred to in the first paragraph in any calendar month.
