T-0.1 - Act respecting the Québec sales tax

Section 201 Disposition versions

2001-12-20

201. A registrant may not claim an input tax refund for a reporting period unless, before filing the return in which the refund is claimed,

(1)  the registrant obtained sufficient evidence in such form containing such information as will enable the amount of the refund to be determined, including any such information as may be prescribed; and

(2)  where the input tax refund is in respect of property or a service supplied to the registrant in circumstances in which the registrant is required to report the tax payable in respect of the supply in a return filed with the Minister under this Title, the registrant has so reported the tax in a return filed under this Title.

Furthermore, where the input tax refund is in respect of a motor vehicle supplied to the registrant by way of retail sale, the registrant shall obtain a document issued by the person required to collect the tax payable in respect of the supply certifying that the tax has been paid by the registrant.

1991, c. 67, s. 201; 1994, c. 22, s. 463; 1997, c. 85, s. 535; 2001, c. 51, s. 272.

1997-12-19

201. A registrant may not claim an input tax refund for a reporting period unless, before filing the return in which the refund is claimed,

(1)  the registrant obtained sufficient evidence in such form containing such information as will enable the amount of the refund to be determined, including any such information as may be prescribed; and

(2)  where the input tax refund is in respect of property or a service supplied to the registrant in circumstances in which the registrant is required to report the tax payable in respect of the supply in a return filed with the Minister under this Title, the registrant has so reported the tax in a return filed under this Title.

1991, c. 67, s. 201; 1994, c. 22, s. 463; 1997, c. 85, s. 535.

1994-06-17

201. A registrant may not claim an input tax refund for a reporting period unless, before filing the return in which the refund is claimed,

(1)  the registrant obtained sufficient evidence in such form containing such information as will enable the amount of the refund to be determined, including any such information as may be prescribed; and

(2)  where the input tax refund is in respect of an immovable supplied by way of sale to the registrant in circumstances in which section 423 applies, the registrant filed the return required to be filed under section 438.

1991, c. 67, s. 201; 1994, c. 22, s. 463.

1992-07-01

201. A registrant may not claim an input tax refund in respect of property or a service for a reporting period unless, before filing the return in which the refund is claimed,

(1)  the registrant obtained sufficient evidence in such form containing such information as will enable the amount of the refund to be determined, including any such information as may be prescribed; and

(2)  where the property is an immovable supplied by way of sale to the registrant in circumstances in which section 423 applies, the registrant filed the return required to be filed under section 438.

1991, c. 67, s. 201.