Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 402.5
Disposition versions

Full text
402.5. A person is not entitled to the rebate provided for in section 402.3 in respect of tax paid by the person with respect to a supply or a bringing into Québec of a road vehicle unless
(1)  the person files an application for the rebate within four years after the date the tax was paid; and
(2)  the application for a rebate is accompanied by the written estimate referred to in paragraph 3 of section 402.3.
1995, c. 1, s. 324.
© Gouvernement du Québec