T-0.1 - Act respecting the Québec sales tax

Section 402.0.2 Disposition versions

1994-06-17

402.0.2. Where a person who has not made an application under section 474 is entitled to a rebate under section 400 and is engaged in one or more activities in separate divisions or branches, the following rules apply:

(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 400”, and as if the references therein to “registrant” were references to “person”; and

(2)  where, because of this section, the person is authorized under section 475 to file separate applications for rebates under section 400 in relation to a division or branch, not more than one application for a rebate in respect of the division or branch may be made by the person in any calendar month.

1994, c. 22, s. 584.