T-0.1 - Act respecting the Québec sales tax

Section 397 Disposition versions

2015-10-21

397. Where a person who has not made an application under section 474 is entitled to a rebate under this subdivision and is engaged in one or more activities in separate divisions or branches,

(1)  sections 474 and 475 apply to the person as if the references therein to “commercial activities” were references to “activities”, as if the references therein to “separate returns under this chapter” and “separate returns” were references to “applications under section 387”, and as if the references therein to “registrant” were references to “person”;

(2)  where, because of this section, a division or branch of the person is authorized under section 475 to file separate applications for rebates under section 387, the person shall not make more than one such application in respect of the division or branch for any claim period of the person; and

(3)  where, because of this section, the person is authorized under section 475 to file separate applications for rebates under section 387 in relation to a division or branch and the person is required to file returns under Chapter VIII, the person shall file separate returns under that chapter in respect of the division or branch.

1991, c. 67, s. 397; 1994, c. 22, s. 581; 1997, c. 85, s. 674; 2015, c. 21, s. 720.

1997-12-19

397. Where a person who has not made an application under section 474 is entitled to a rebate under section 386 and is engaged in one or more activities in separate divisions or branches,

(1)  sections 474 and 475 apply to the person as if the references therein to “commercial activities” were references to “activities”, as if the references therein to “separate returns under this chapter” and “separate returns” were references to “applications under section 387”, and as if the references therein to “registrant” were references to “person”;

(2)  where, because of this section, a division or branch of the person is authorized under section 475 to file separate applications for rebates under section 387, the person shall not make more than one such application in respect of the division or branch for any claim period of the person; and

(3)  where, because of this section, the person is authorized under section 475 to file separate applications for rebates under section 387 in relation to a division or branch and the person is required to file returns under Chapter VIII, the person shall file separate returns under that chapter in respect of the division or branch.

1991, c. 67, s. 397; 1994, c. 22, s. 581; 1997, c. 85, s. 674.

1994-06-17

397. Where a person who has not made an application under section 474 is entitled to a rebate under section 386 or 386.1 and is engaged in one or more activities in separate divisions or branches,

(1)  sections 474 and 475 apply to the person as if the references therein to “commercial activities” were references to “activities”, as if the references therein to “separate returns under this chapter” and “separate returns” were references to “applications under section 387” and as if the references therein to “registrant” were references to “person”;

(2)  where, because of this section, a division or branch of the person is authorized under section 475 to file separate applications for rebates under section 387, the person shall not make more than one such application in respect of the division or branch for any claim period of the person; and

(3)  where, because of this section, the person is authorized under section 475 to file separate applications for rebates under section 387 in relation to a division or branch and the person is required to file returns under Chapter VIII, the person shall file separate returns under that chapter in respect of the division or branch.

1991, c. 67, s. 397; 1994, c. 22, s. 581.

1992-07-01

397. Where a person who has not made an application under section 474 is entitled to a rebate under section 386 and is engaged in one or more activities in separate branches or divisions,

(1)  sections 474 and 475 apply to the person as if the references therein to “commercial activities” were references to “activities”, as if the references therein to “separate returns under this chapter” and “separate returns” were references to “applications under section 387” and as if the references therein to “registrant” were references to “person”;

(2)  where, by reason of this section, a branch or division of the person is authorized under section 475 to file separate applications for rebates under section 387, the branch or division shall not make more than one such application for any claim period of the person; and

(3)  where, by reason of this section, the person is authorized under section 475 to file separate applications for rebates under section 387 in relation to a branch or division and the person is required to file returns under Chapter VIII, the person shall file separate returns under that chapter in relation to the branch or division.

1991, c. 67, s. 397.