Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 378.18
Disposition versions
378.18. No rebate shall be paid to a person under this subdivision IV.2 if all or part of the tax included in determining the rebate would otherwise be included in determining a rebate of the person under any of sections 362.2 to 370, 370.9 to 370.13 and 378.1 to 378.3 or any section of subdivision 5.
In addition, any amount of tax that the person, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, is not required to pay or remit, or is entitled to recover by way of a rebate, remission or compensation, shall not be included in determining the rebate under this subdivision IV.2.
378.18. No rebate shall be paid to a person under this subdivision IV.2 if all or part of the tax included in determining the rebate would otherwise be included in determining a rebate of the person under any of sections 362.2 to 370, 370.9 to 370.13, 378.1 to 378.3 and 383 to 397.2.
In addition, any amount of tax that the person, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, is not required to pay or remit, or is entitled to recover by way of a rebate, remission or compensation, shall not be included in determining the rebate under this subdivision IV.2.
378.18. No rebate shall be paid to a person under this subdivision IV.2 if all or part of the tax included in determining the rebate would otherwise be included in determining a rebate of the person under any of sections 362.2 to 370, 370.9 to 370.13, 378.1 to 378.3 and 383 to 397.
In addition, any amount of tax that the person, because of an Act of the Legislature of Québec, other than this Act, or an Act of the Parliament of Canada or any other rule of law, is not required to pay or remit, or is entitled to recover by way of a rebate, remission or compensation, shall not be included in determining the rebate under this subdivision IV.2.
