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T-0.1 - Act respecting the Québec sales tax

Section 357.5.3
Disposition versions

Full text
357.5.3. Where, under section 357.5.2, a supplier pays to, or credits in favour of, a person an amount on account of a rebate and the supplier knows or ought to know that the person is not entitled to the rebate or that the amount paid or credited to the person exceeds the rebate to which the person is entitled, the supplier and the person are solidarily liable to pay to the Minister the amount that was paid to, or credited in favour of, the person on account of the rebate or the excess amount, as the case may be.
1997, c. 85, s. 640.
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