T-0.1 - Act respecting the Québec sales tax

Section 387.1 Disposition versions

2005-12-13

387.1. If tax in respect of a supply of property or a service became payable by a person in a particular claim period of the person, the supplier did not, before the end of the last claim period of the person that ends within four years after the end of the particular claim period, charge the tax in respect of the supply, the supplier discloses in writing to the person that the Minister has assessed the supplier for that tax, and the person pays that tax after the end of that last claim period and before that tax is included in determining a rebate under sections 383 to 388 and sections 389 to 397.2, claimed by the person, the following rules apply:

(1)  for the purposes of sections 383 to 388 and sections 389 to 397.2, that tax is deemed to have become payable by the person in the person’s claim period in which the person pays that tax and not to have become payable in the particular claim period;

(2)  the portion of the rebate of the person under sections 383 to 388 and sections 389 to 397.2 in respect of the property or service for the person’s claim period in which the person pays that tax that is in excess of the amount of that rebate that would be determined without reference to this section

(a)  may, notwithstanding section 388, be claimed in an application separate from the person’s application for other rebates under sections 383 to 388 and sections 389 to 397.2 for that claim period, and

(b)  shall not be paid to the person unless that portion is claimed in an application filed by the person on a day that is after the beginning of the person’s fiscal year that includes that claim period and after the first day in that year that the person is a selected public service body, charity or qualifying non-profit organization and

i.  if the person is a registrant, not later than the day on or before which the person is required to file a return under Chapter VIII for that claim period, or

ii.  if the person is not a registrant, within one month after the end of that claim period; and

(3)  section 387 applies in respect of the remaining portion of that rebate as if that remaining portion were in respect of a separate property or service.

2001, c. 53, s. 362; 2005, c. 38, s. 379.

2001-12-20

387.1. If tax in respect of a supply of property or a service became payable by a person in a particular claim period of the person, the supplier did not, before the end of the last claim period of the person that ends within four years after the end of the particular claim period, charge the tax in respect of the supply, the supplier discloses in writing to the person that the Minister has assessed the supplier for that tax, and the person pays that tax after the end of that last claim period and before that tax is included in determining a rebate under sections 383 to 388 and sections 389 to 397, claimed by the person, the following rules apply:

(1)  for the purposes of sections 383 to 388 and sections 389 to 397, that tax is deemed to have become payable by the person in the person’s claim period in which the person pays that tax and not to have become payable in the particular claim period;

(2)  the portion of the rebate of the person under sections 383 to 388 and sections 389 to 397 in respect of the property or service for the person’s claim period in which the person pays that tax that is in excess of the amount of that rebate that would be determined without reference to this section

(a)  may, notwithstanding section 388, be claimed in an application separate from the person’s application for other rebates under sections 383 to 388 and sections 389 to 397 for that claim period, and

(b)  shall not be paid to the person unless that portion is claimed in an application filed by the person on a day that is after the beginning of the person’s fiscal year that includes that claim period and after the first day in that year that the person is a selected public service body, charity or qualifying non-profit organization and

i.  if the person is a registrant, not later than the day on or before which the person is required to file a return under Chapter VIII for that claim period, or

ii.  if the person is not a registrant, within one month after the end of that claim period; and

(3)  section 387 applies in respect of the remaining portion of that rebate as if that remaining portion were in respect of a separate property or service.

2001, c. 53, s. 362.