T-0.1 - Act respecting the Québec sales tax

Section 352.2 Disposition versions

2015-10-21

352.2. (Repealed).

1995, c. 1, s. 302; 2015, c. 21, s. 700.

1995-01-30

352.2. An individual is not entitled to the rebate provided for in section 352.1 in respect of the tax paid by him in respect of a supply of property unless

(1)  the individual files an application for the rebate within four years after the day the tax was paid;

(2)  the total of all rebates for which the application is made is at least $50; and

(3)  the application for the rebate is accompanied by evidence that the individual has paid a tax in respect of the property, imposed by the province or territory where the property was taken or shipped, of the same nature as that payable under this Title.

1995, c. 1, s. 302.