T-0.1 - Act respecting the Québec sales tax

Section 388.0.1 Disposition versions

2020-09-24

388.0.1. In the case where a rebate under section 386 or 386.1.1 in respect of property or a service for a particular claim period of a person is not claimed in an application for that period, the rebate may be claimed by the person in an application for a subsequent claim period of the person if the following conditions are met:

(1)  the rebate has not been claimed in any application for any claim period of the person;

(2)  the application for the subsequent claim period is filed by the person within two years after

(a)  if the person is a registrant, the day on or before which the person is required to file a return under Chapter VIII for the particular claim period, and

(b)  if the person is not a registrant, the day that is three months after the last day of the particular claim period;

(3)  the person does not, at any time throughout the period (in this section referred to as the “specified period”) beginning on the first day of the particular claim period and ending on the last day of the subsequent claim period, become or cease to be

(a)  a charity,

(b)  a public institution,

(c)  a qualifying non-profit organization,

(d)  a person designated to be a municipality, or

(e)  one of the bodies described in the definition of “selected public service body” in section 383; and

(4)  throughout the specified period, the percentage provided for in section 386 or 386.1.1 that would be applicable in determining the amount of a rebate under this subdivision in respect of property or a service, if tax in respect of the property or service had become payable and had been paid by the person on each day in the specified period, remains constant.

2020, c. 16, s. 230.