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T-0.1 - Act respecting the Québec sales tax

Section 396
Disposition versions

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396. Where a person who is entitled to a rebate under this subdivision is engaged in one or more activities in separate divisions or branches and is authorized under section 475 to file separate returns under Chapter VIII in relation to a division or branch, the person
(1)  shall file separate applications under section 387 in respect of the division or branch; and
(2)  shall not make more than one such application in respect of the division or branch for any claim period of the person.
1991, c. 67, s. 396; 1994, c. 22, s. 581; 1997, c. 85, s. 673; 2015, c. 21, s. 719.
396. Where a person who is entitled to a rebate under section 386 is engaged in one or more activities in separate divisions or branches and is authorized under section 475 to file separate returns under Chapter VIII in relation to a division or branch, the person
(1)  shall file separate applications under section 387 in respect of the division or branch; and
(2)  shall not make more than one such application in respect of the division or branch for any claim period of the person.
1991, c. 67, s. 396; 1994, c. 22, s. 581; 1997, c. 85, s. 673.
396. Where a person who is entitled to a rebate under section 386 or 386.1 is engaged in one or more activities in separate divisions or branches and is authorized under section 475 to file separate returns under Chapter VIII in relation to a division or branch, the person
(1)  shall file separate applications under section 387 in respect of the division or branch; and
(2)  shall not make more than one such application in respect of the division or branch for any claim period of the person.
1991, c. 67, s. 396; 1994, c. 22, s. 581.
396. Where a person who is entitled to a rebate under section 386 is engaged in one or more activities in separate branches or divisions and is authorized under section 475 to file separate returns under Chapter VIII in relation to a branch or division,
(1)  the person shall file separate applications under section 387 in respect of the branch or division; and
(2)  the branch or division shall not make more than one application for rebates under section 387 for any claim period of the person.
1991, c. 67, s. 396.
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