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 382.4
Disposition versions
382.4. If an application of a recipient for a rebate under section 382.2 is submitted to a registrant in the circumstances described in section 382.3, the following rules apply:
(1) the registrant shall transmit the application to the Minister with the registrant’s return filed under Chapter VIII for the reporting period in which an amount on account of the rebate is paid or credited by the registrant to or in favour of the recipient or, in the case referred to in the second paragraph of section 382.3, for the reporting period that includes the delivery of the motor vehicle to the recipient; and
(2) notwithstanding section 28 of the Tax Administration Act (chapter A-6.002), interest is not payable in respect of the rebate.
382.4. If an application of a recipient for a rebate under section 382.2 is submitted to a registrant in the circumstances described in section 382.3, the following rules apply:
(1) the registrant shall transmit the application to the Minister with the registrant’s return filed under Chapter VIII for the reporting period in which an amount on account of the rebate is paid or credited by the registrant to or in favour of the recipient or, in the case referred to in the second paragraph of section 382.3, for the reporting period that includes the delivery of the motor vehicle to the recipient; and
(2) notwithstanding section 28 of the Act respecting the Ministère du Revenu (chapter M-31), interest is not payable in respect of the rebate.
