T-0.1 - Act respecting the Québec sales tax

Section 402.21 Disposition versions

2020-09-24

402.21. An election made under section 402.18 or 402.19 by a pension entity of a pension plan and the qualifying employers of the pension plan must

(1)  be made in the prescribed form containing prescribed information;

(2)  be filed by the pension entity with and as prescribed by the Minister

(a)  at the same time that its application for the rebate under section 402.14 for the claim period is filed, and

(b)  within two years after the day that is

i.  if the pension entity is a registrant, the day on or before which the pension entity is required to file a return under Chapter VIII for the claim period, and

ii.  in any other case, the last day of the claim period;

(3)  in the case of an election under section 402.18, state the percentage specified for each qualifying employer, which percentage must be equal to the percentage specified for that employer in the valid election under subsection 5 of section 261.01 of the Excise Tax Act (R.S.C, 1985, c. E-15) for the claim period; and

(4)  in the case of an election under section 402.19, state the percentage specified for each qualifying employer, which percentage must be equal to the percentage specified for that employer in the valid election under subsection 6 of section 261.01 of the Excise Tax Act for the claim period.

An election made under section 402.19.1 by a pension entity of a pension plan and the qualifying employers of the pension plan must

(1)  be made in the prescribed form containing prescribed information;

(2)  be filed by the pension entity with and as prescribed by the Minister, within two years after the day that is

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

(b)  in any other case, the last day of the claim period; and

(3)  indicate the total of all amounts each of which is an eligible amount of the pension entity for the claim period

(a)  that is described in paragraph 2 of the definition of “eligible amount” in the first paragraph of section 402.13, and

(b)  that the pension entity elects to include in the determination of the pension rebate amount of the pension entity for the claim period.

Not more than one election under section 402.19.1 may be filed for a claim period.

2011, c. 34, s. 154; 2015, c. 36, s. 215; 2017, c. 1, s. 449; 2020, c. 16, s. 233.

2017-02-08

402.21. An election made under section 402.18 or 402.19 by a pension entity of a pension plan and the qualifying employers of the pension plan must

(1)  be made in the prescribed form containing prescribed information;

(2)  be filed by the pension entity with and as prescribed by the Minister at the same time that its application for the rebate under section 402.14 for the claim period is filed;

(3)  in the case of an election under section 402.18, state the percentage specified for each qualifying employer, which percentage must be equal to the percentage specified for that employer in the valid election under subsection 5 of section 261.01 of the Excise Tax Act (R.S.C, 1985, c. E-15) for the claim period; and

(4)  in the case of an election under section 402.19, state the percentage specified for each qualifying employer, which percentage must be equal to the percentage specified for that employer in the valid election under subsection 6 of section 261.01 of the Excise Tax Act for the claim period.

An election made under section 402.19.1 by a pension entity of a pension plan and the qualifying employers of the pension plan must

(1)  be made in the prescribed form containing prescribed information; and

(2)  be filed by the pension entity with and as prescribed by the Minister, within two years after the day that is

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

(b)  in any other case, the last day of the claim period.

Not more than one election under section 402.19.1 may be filed for a claim period.

2011, c. 34, s. 154; 2015, c. 36, s. 215; 2017, c. 1, s. 449.

2015-12-04

402.21. An election made under section 402.18 or 402.19 by a pension entity of a pension plan and the qualifying employers of the pension plan must

(1)  be made in the prescribed form containing prescribed information;

(2)  be filed by the pension entity with and as prescribed by the Minister at the same time that its application for the rebate under section 402.14 for the claim period is filed;

(3)  in the case of an election under section 402.18, state the percentage specified for each qualifying employer, the total of which for all qualifying employers must not exceed 100%; and

(4)  in the case of an election under section 402.19, state the percentage specified for each qualifying employer, which percentage must not exceed 100%.

An election made under section 402.19.1 by a pension entity of a pension plan and the qualifying employers of the pension plan must

(1)  be made in the prescribed form containing prescribed information; and

(2)  be filed by the pension entity with and as prescribed by the Minister, within two years after the day that is

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

(b)  in any other case, the last day of the claim period.

Not more than one election under section 402.19.1 may be filed for a claim period.

2011, c. 34, s. 154; 2015, c. 36, s. 215.

2011-12-09

402.21. An election made under section 402.18 or 402.19 by a pension entity of a pension plan and the qualifying employers of the pension plan must

(1)  be filed with and as prescribed by the Minister, in the prescribed form containing prescribed information;

(2)  be filed by the pension entity with the Minister at the same time the application for the rebate under section 402.14 for the claim period is filed by the pension entity;

(3)  in the case of an election under section 402.18, state the percentage specified for each qualifying employer, the total of which for all qualifying employers must not exceed 100%; and

(4)  in the case of an election under section 402.19, state the percentage specified for each qualifying employer, which percentage must not exceed 100%.

2011, c. 34, s. 154.