T-0.1 - Act respecting the Québec sales tax

Section 357.5.2 Disposition versions

2011-04-01

357.5.2. Where a person not resident in Québec submits to a supplier an application for a rebate under section 357.5.1 to which the person not resident in Québec would be entitled in respect of a supply made by the supplier to the person not resident in Québec if the person not resident in Québec had paid the tax in respect of the supply and had applied for the rebate in accordance with that section, the supplier may pay to, or credit in favour of, the person not resident in Québec the amount of the rebate in which event the supplier shall transmit the application to the Minister with the supplier’s return filed under Chapter VIII for the reporting period in which the rebate is paid or credited to the person not resident in Québec and, notwithstanding section 28 of the Tax Administration Act (chapter A-6.002), no interest is payable in respect of the rebate.

1997, c. 85, s. 640; 2010, c. 31, s. 175.

1997-12-19

357.5.2. Where a person not resident in Québec submits to a supplier an application for a rebate under section 357.5.1 to which the person not resident in Québec would be entitled in respect of a supply made by the supplier to the person not resident in Québec if the person not resident in Québec had paid the tax in respect of the supply and had applied for the rebate in accordance with that section, the supplier may pay to, or credit in favour of, the person not resident in Québec the amount of the rebate in which event the supplier shall transmit the application to the Minister with the supplier’s return filed under Chapter VIII for the reporting period in which the rebate is paid or credited to the person not resident in Québec and, notwithstanding section 28 of the Act respecting the Ministère du Revenu (chapter M-31), no interest is payable in respect of the rebate.

1997, c. 85, s. 640.