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T-0.1 - Act respecting the Québec sales tax

Section 387
Disposition versions

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387. A person is entitled to a rebate under this subdivision in respect of a claim period in its fiscal year only if the person files an application for the rebate after the first day in the fiscal year that the person is a selected public service body, charity or qualifying non-profit organization and within four years after the day that is
(1)  where the person is a registrant, the day on or before which the person is required to file a return under Chapter VIII for the period; and
(2)  where the person is not a registrant, the last day of the claim period.
1991, c. 67, s. 387; 1994, c. 22, s. 579; 1997, c. 85, s. 666; 2015, c. 21, s. 715.
387. A person referred to in section 386 is not entitled to a rebate under that section in respect of non-refundable input tax charged for a claim period of the person unless the person files an application for the rebate after the first day in the fiscal year that the person is a selected public service body, charity or qualifying non-profit organization and within four years after the day that is
(1)  where the person is a registrant, the day on or before which the person is required to file a return under Chapter VIII for the period; and
(2)  where the person is not a registrant, the last day of the claim period.
1991, c. 67, s. 387; 1994, c. 22, s. 579; 1997, c. 85, s. 666.
387. A person referred to in section 386 or 386.1 is not entitled to a rebate under those sections in respect of non-refundable input tax charged for a claim period of the person unless the person files an application for the rebate after the first day in the fiscal year that the person is a selected public service body, charity or qualifying non-profit organization and within four years after the day that is
(1)  where the person is a registrant, the day on or before which the person is required to file a return under Chapter VIII for the period; and
(2)  where the person is not a registrant, the last day of the claim period.
1991, c. 67, s. 387; 1994, c. 22, s. 579.
387. A person referred to in section 386 is not entitled to a rebate under that section in respect of tax payable by the person in the claim period of the person unless the person files an application for the rebate after the first day in the year that the person is a selected public service body, charity or qualifying non-profit organization and within four years after the day that is
(1)  where the person is a registrant, the day on or before which the person is required to file a return under Chapter VIII for the period; and
(2)  where the person is not a registrant, the last day of the claim period.
1991, c. 67, s. 387.
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