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T-0.1 - Act respecting the Québec sales tax

Section 402.5
Disposition versions

Full text
402.5. A person is not entitled to the rebate provided for in section 402.3 in respect of tax paid by the person with respect to a supply or a bringing into Québec of a road vehicle unless
(1)  the person files an application for the rebate within four years after the date the tax was paid; and
(2)  the application for a rebate is accompanied by the written estimate referred to in paragraph 3 of section 402.3.
1995, c. 1, s. 324.
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