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T-0.1 - Act respecting the Québec sales tax

Section 357
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357. A person is not entitled to a rebate under section 351 or 353.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(a.1)  (subparagraph repealed),
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable,
(c)  (subparagraph repealed);
(2)  (paragraph repealed);
(3)  (paragraph repealed);
(4)  in the case of a rebate under section 351, the person is not resident in Canada at the time the application for a rebate is made;
(4.1)  in the case of a rebate under section 351, the rebate is substantiated by a receipt for an amount that includes consideration totalling at least $50, for taxable supplies, other than zero-rated supplies, in respect of which the person is otherwise entitled to a rebate under section 351; and
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which is at least $200;
(6)  (paragraph repealed);
(7)  (paragraph repealed).
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305; 1997, c. 85, s. 639; 1998, c. 16, s. 312; 2001, c. 7, s. 178; 2001, c. 53, s. 350; 2002, c. 9, s. 167; 2009, c. 5, s. 634; 2012, c. 28, s. 117; 2015, c. 21, s. 705.
357. A person is not entitled to a rebate under section 351 or 353.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(a.1)  notwithstanding subparagraph a, in the case of a rebate under the second paragraph of section 351 in respect of property supplied to the person by a supplier who did not, before the end of the year after the day the person ships the property to which the rebate relates outside Québec, charge the tax payable in respect of the supply and the supplier discloses in writing to the person that the Minister has sent a notice of assessment to the supplier for that tax, the day the person pays that tax, and
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable;
(c)  (subparagraph repealed);
(2)  (paragraph repealed);
(3)  (paragraph repealed);
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(4.1)  in the case of a rebate under section 351, the rebate is substantiated by a receipt for an amount that includes consideration totalling at least $50, for taxable supplies, other than zero-rated supplies, in respect of which the person is otherwise entitled to a rebate under section 351; and
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which is at least $200;
(6)  (paragraph repealed);
(7)  (paragraph repealed).
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305; 1997, c. 85, s. 639; 1998, c. 16, s. 312; 2001, c. 7, s. 178; 2001, c. 53, s. 350; 2002, c. 9, s. 167; 2009, c. 5, s. 634; 2012, c. 28, s. 117.
357. A person is not entitled to a rebate under section 351 or 353.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(a.1)  notwithstanding subparagraph a, in the case of a rebate under the second paragraph of section 351 in respect of property supplied to the person by a supplier who did not, before the end of the year after the day the person ships the property to which the rebate relates outside Québec, charge the tax payable in respect of the supply and the supplier discloses in writing to the person that the Minister has sent a notice of assessment to the supplier for that tax, the day the person pays that tax;
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable, and
(c)  (subparagraph repealed);
(2)  (paragraph repealed);
(3)  (paragraph repealed);
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(4.1)  in the case of a rebate under section 351, 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 351; 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;
(6)  (paragraph repealed);
(7)  (paragraph repealed).
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305; 1997, c. 85, s. 639; 1998, c. 16, s. 312; 2001, c. 7, s. 178; 2001, c. 53, s. 350; 2002, c. 9, s. 167; 2009, c. 5, s. 634.
357. A person is not entitled to a rebate under section 351 or 353.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(a.1)  notwithstanding subparagraph a, in the case of a rebate under the second paragraph of section 351 in respect of property supplied to the person by a supplier who did not, before the end of the year after the day the person ships the property to which the rebate relates outside Québec, charge the tax payable in respect of the supply and the supplier discloses in writing to the person that the Minister has sent a notice of assessment to the supplier for that tax, the day the person pays that tax;
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable, and
(c)  (subparagraph repealed);
(2)  (paragraph repealed);
(3)  (paragraph repealed);
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(4.1)  in the case of a rebate under section 351, 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;
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which is at least $214;
(6)  (paragraph repealed);
(7)  (paragraph repealed).
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305; 1997, c. 85, s. 639; 1998, c. 16, s. 312; 2001, c. 7, s. 178; 2001, c. 53, s. 350; 2002, c. 9, s. 167.
357. A person is not entitled to a rebate under section 351, 353.1, 354 or 354.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(a.1)  notwithstanding subparagraph a, in the case of a rebate under the second paragraph of section 351 in respect of property supplied to the person by a supplier who did not, before the end of the year after the day the person ships the property to which the rebate relates outside Québec, charge the tax payable in respect of the supply and the supplier discloses in writing to the person that the Minister has sent a notice of assessment to the supplier for that tax, the day the person pays that tax;
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable, and
(c)  in any other case, the last day any tax to which the rebate relates became payable;
(2)  (paragraph repealed);
(3)  (paragraph repealed);
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351 or under section 354 or section 354.1, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(4.1)  in the case of a rebate under section 351, 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;
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which is at least $214;
(6)  the total of all rebates for which the application is made that are in respect of short-term accommodation, or camping accommodation, not included in a tour package and that are determined in accordance with the formula in section 355 does not exceed $90; and
(7)  the total of all rebates for which the application is made that are in respect of short-term accommodation, or camping accommodation, included in tour packages and that are determined in accordance with the formula in subparagraph 1 of the first paragraph of section 355.1 does not exceed
(a)  where the person is a consumer of the tour packages, $90, and
(b)  in any other case, $90 for each individual to whom the short-term accommodation or camping accommodation is made available.
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305; 1997, c. 85, s. 639; 1998, c. 16, s. 312; 2001, c. 7, s. 178; 2001, c. 53, s. 350.
357. A person is not entitled to a rebate under section 351, 353.1, 354 or 354.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(a.1)  notwithstanding subparagraph a, in the case of a rebate under the second paragraph of section 351 in respect of property supplied to the person by a supplier who did not, before the end of the year after the day the person ships the property to which the rebate relates outside Québec, charge the tax payable in respect of the supply and the supplier discloses in writing to the person that the Minister has sent a notice of assessment to the supplier for that tax, the day the person pays that tax;
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable, and
(c)  in any other case, the last day any tax to which the rebate relates 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 month in which the application is made;
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351 or under section 354 or section 354.1, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(4.1)  in the case of a rebate under section 351, 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;
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which is at least $214;
(6)  the total of all rebates for which the application is made that are in respect of short-term accommodation not included in a tour package and that are determined in accordance with the formula set out in section 355 does not exceed $90; and
(7)  the total of all rebates for which the application is made that are in respect of short-term accommodation included in tour packages and that are determined in accordance with the formula set out in paragraph 1 of section 355.1 does not exceed
(a)  where the person is a consumer of the tour packages, $90, and
(b)  in any other case, $90 for each individual to whom the accommodation is made available.
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305; 1997, c. 85, s. 639; 1998, c. 16, s. 312; 2001, c. 7, s. 178.
357. A person is not entitled to a rebate under section 351, 353.1, 354 or 354.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable, and
(c)  in any other case, the last day any tax to which the rebate relates 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 month in which the application is made;
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351 or under section 354 or section 354.1, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(4.1)  in the case of a rebate under section 351, 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;
(5)  the application for a rebate relates to taxable supplies, other than zero-rated supplies, the total consideration for which is at least $214;
(6)  the total of all rebates for which the application is made that are in respect of short-term accommodation not included in a tour package and that are determined in accordance with the formula set out in section 355 does not exceed $90; and
(7)  the total of all rebates for which the application is made that are in respect of short-term accommodation included in tour packages and that are determined in accordance with the formula set out in paragraph 1 of section 355.1 does not exceed
(a)  where the person is a consumer of the tour packages, $90, and
(b)  in any other case, $90 for each individual to whom the accommodation is made available.
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305; 1997, c. 85, s. 639; 1998, c. 16, s. 312.
357. A person is not entitled to a rebate under section 351, 353.1, 354 or 354.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable, and
(c)  in any other case, the last day any tax to which the rebate relates 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 month in which the application is made;
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351 or under section 354 or section 354.1, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(5)  the application for a rebate relates to supplies the total consideration for which is at least $107;
(6)  the total of all rebates for which the application is made that are in respect of short-term accommodation not included in a tour package and that are determined in accordance with the formula set out in section 355 does not exceed $75; and
(7)  the total of all rebates for which the application is made that are in respect of tour packages and that are determined in accordance with the formula set out in paragraph 1 of section 355.1 does not exceed $75.
1991, c. 67, s. 357; 1994, c. 22, s. 567; 1995, c. 1, s. 305.
357. A person is not entitled to a rebate under section 351, 353.1, 354 or 354.1 unless
(1)  the person files an application for the rebate within one year after
(a)  in the case of a rebate under section 351, the day the person ships the property to which the rebate relates outside Québec,
(b)  in the case of a rebate under section 353.1, the day the tax to which the rebate relates became payable, and
(c)  in any other case, the last day any tax to which the rebate relates 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 month in which the application is made;
(4)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351 or under section 354 or section 354.1, the person is not resident in Canada, and
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(5)  the application for a rebate relates to supplies the total consideration for which is at least $107;
(6)  the total of all rebates for which the application is made that are in respect of short-term accommodation not included in a tour package and that are determined in accordance with the formula set out in section 355 does not exceed $45; and
(7)  the total of all rebates for which the application is made that are in respect of tour packages and that are determined in accordance with the formula set out in paragraph 1 of section 355.1, does not exceed $45.
1991, c. 67, s. 357; 1994, c. 22, s. 567.
357. A person is not entitled to the rebate provided for in sections 351 and 354 in respect of a supply unless
(1)  the person files an application for the rebate within one year after receiving the supply;
(2)  the application is for a rebate of $24.46 or more;
(3)  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;
(4)  where the person is not an individual, the person has not made another application under this section in the month in which the application is made;
(5)  at the time the application is made,
(a)  in the case of an application for a rebate under the first paragraph of section 351 or under section 354, the person is not resident in Canada;
(b)  in the case of an application for a rebate under the second paragraph of section 351, the person is resident in Canada and carries on a business outside Québec but within Canada;
(6)  evidence is provided with the application for the rebate to establish that the tax was paid in respect of the supply to which the application relates; and
(7)  evidence is provided with the application for the rebate to establish that the property was taken outside Québec by the person or was shipped outside Québec,
(a)  in the case of an application for a rebate under the first paragraph of section 351, within 60 days after the supply was made;
(b)  in the case of an application for a rebate under the second paragraph of section 351, as soon as is reasonable after the supply was made.
1991, c. 67, s. 357.
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