T-0.1 - Act respecting the Québec sales tax

Section 402.9 Disposition versions

2001-12-20

402.9. A supplier may pay to or credit in favour of a recipient the amount of the rebate payable to the recipient under section 402.8 where

(1)  the supplier has made a supply of the motor vehicle by way of retail sale;

(2)  the recipient assigns the rebate to the supplier in prescribed form containing prescribed information;

(3)  the recipient provides the supplier with proof of payment of the tax; and

(4)  the recipient presents to the supplier, within four years after the day tax became payable in respect of the supply, in prescribed form containing prescribed information, the application for a rebate of the tax to which the recipient is entitled under section 402.8 where the recipient had applied for the rebate in accordance with that section.

2001, c. 51, s. 293.