T-0.1 - Act respecting the Québec sales tax

Section 360 Disposition versions

2001-12-20

360. A rebate for a calendar year shall not be paid under section 358 to an individual unless, within four years after the end of the year or on or before such later day as the Minister may determine, the individual files with the Minister an application for the rebate, in prescribed form containing prescribed information, with the fiscal return under section 1000 of the Taxation Act (chapter I-3) that the individual is required to file, or would be required to file if the individual were liable for tax under Part I of that Act.

Section 1052 of the Taxation Act applies, adapted as required, to such rebate.

1991, c. 67, s. 360; 1994, c. 22, s. 569; 2001, c. 53, s. 354.

1994-06-17

360. A rebate for a calendar year shall not be paid under section 358 to an individual unless, within four years after the end of the year, the individual files with the Minister an application for the rebate, in prescribed form containing prescribed information, at the same time as the fiscal return under section 1000 of the Taxation Act (chapter I-3) that he is required to file, or would be required to file if he were liable for tax under Part I of that Act.

Section 1052 of the Taxation Act applies, adapted as required, to such rebate.

1991, c. 67, s. 360; 1994, c. 22, s. 569.

1992-07-01

360. An individual is entitled to a rebate under section 358 provided he files an application for the rebate within four years after the end of the year to which the rebate relates.

1991, c. 67, s. 360.