T-0.1 - Act respecting the Québec sales tax

Section 382.3 Disposition versions

2001-12-20

382.3. A registrant who has made a taxable supply by way of sale of a qualifying motor vehicle may pay to or credit in favour of the recipient the amount of the rebate under section 382.2 if

(1)  tax under section 16 has been paid or becomes payable in respect of the supply; and

(2)  the recipient submits to the registrant, within four years after the first day on which any tax in respect of the supply becomes payable, an application for the rebate to which the recipient would be entitled under section 382.2 in respect of the vehicle if the recipient had paid all tax payable in respect of the supply and applied for the rebate in accordance with that section.

However, if the supply is a supply by way of retail sale of a motor vehicle other than a supply made following the exercise by the recipient of a right to acquire the vehicle, conferred on the recipient under an agreement in writing for the lease of the vehicle entered into with the registrant, the registrant may deduct the amount applied for by the recipient as a rebate for the amount of the tax payable which the recipient must indicate for the purposes of section 425.1.

2001, c. 53, s. 360.