T-0.1 - Act respecting the Québec sales tax

Section 357.6 Disposition versions

2002-06-08

357.6. This section applies where, under sections 351, 353.1, 353.2 and 357.2 to 357.5, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and

(1)  the person does not satisfy the condition (in this section referred to as the “eligibility condition”) that the person would have been entitled to the rebate if the person had paid the tax to which the amount relates and had satisfied the conditions of section 357 or, in the case of a rebate under section 357.2, had applied for the rebate within the time limited by that section for filing an application for the rebate; or

(2)  the amount paid to, or credited in favour of, the person exceeds the rebate to which the person would have been so entitled, by a particular amount.

Subject to the third paragraph, the person is liable to pay to the Minister the amount or particular amount, as the case may be, as if it had been paid at the particular time to the person as a rebate under this division.

Where, at the particular time, the registrant knows or ought to know that the person does not satisfy the eligibility condition or that the amount paid to, or credited in favour of, the person exceeds the rebate to which the person is entitled, the registrant and the person are solidarily liable to pay to the Minister the amount or particular amount, as the case may be, as if it had been paid at the particular time as a rebate under this division to the registrant and the person.

1994, c. 22, s. 568; 1995, c. 63, s. 510; 2002, c. 9, s. 169.

1995-12-15

357.6. This section applies where, under sections 351, 353.1, 353.2, 353.6 to 356.1 and 357.2 to 357.5, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and

(1)  the person does not satisfy the condition (in this section referred to as the “eligibility condition”) that the person would have been entitled to the rebate if the person had paid the tax to which the amount relates and had satisfied the conditions of section 357 or, in the case of a rebate under section 357.2, had applied for the rebate within the time limited by that section for filing an application for the rebate; or

(2)  the amount paid to, or credited in favour of, the person exceeds the rebate to which the person would have been so entitled, by a particular amount.

Subject to the third paragraph, the person is liable to pay to the Minister the amount or particular amount, as the case may be, as if it had been paid at the particular time to the person as a rebate under this division.

Where, at the particular time, the registrant knows or ought to know that the person does not satisfy the eligibility condition or that the amount paid to, or credited in favour of, the person exceeds the rebate to which the person is entitled, the registrant and the person are solidarily liable to pay to the Minister the amount or particular amount, as the case may be, as if it had been paid at the particular time as a rebate under this division to the registrant and the person.

1994, c. 22, s. 568; 1995, c. 63, s. 510.

1994-06-17

357.6. This section applies where, under sections 351, 353.1, 353.2, 353.6 to 356.1 and 357.2 to 357.5, a registrant at a particular time pays to, or credits in favour of, a person an amount on account of a rebate and

(1)  the person does not satisfy the condition (in this section referred to as the “eligibility condition”) that the person would have been entitled to the rebate if the person had paid the tax to which the amount relates and had satisfied the conditions of section 357 or, in the case of a rebate under section 357.2, had applied for the rebate within the time limited by that section for filing an application for the rebate; or

(2)  the amount paid to, or credited in favour of, the person exceeds the rebate to which the person would have been so entitled, by a particular amount.

Subject to the third paragraph, the person is liable to pay to the Minister the amount or particular amount, as the case may be, as if it had been paid at the particular time to the person as a rebate under this division.

Where, at the particular time, the registrant knows or ought to know that the person does not satisfy the eligibility condition or that the amount paid to, or credited in favour of, the person exceeds the rebate to which the person is entitled, the registrant and the person are jointly and severally liable to pay to the Minister the amount or particular amount, as the case may be, as if it had been paid at the particular time as a rebate under this division to the registrant and the person.

1994, c. 22, s. 568.