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T-0.1 - Act respecting the Québec sales tax

Section 430
Disposition versions

Full text
430. An amount shall not be included in the total for B in the formula set out in section 428 for a particular reporting period of a person to the extent that the amount was claimed or included as an input tax refund or deduction in the total for a preceding reporting period of the person.
1991, c. 67, s. 430; 1994, c. 22, s. 600; 1997, c. 85, s. 685.
430. An amount shall not be included in the total for B in the formula set out in section 428 for a reporting period of a person to the extent that
(1)  that amount was included in the total for a preceding reporting period of the person; or
(2)  before the end of the period, that amount became refundable to the person under this Act or any other Act of the Legislature of Québec or was remitted to the person under the Act respecting the Ministère du Revenu (chapter M-31).
1991, c. 67, s. 430; 1994, c. 22, s. 600.
430. An amount shall not be included in the total for B in the formula set out in section 428 for a reporting period of a registrant to the extent that
(1)  that amount was included in the total for a preceding reporting period of the registrant; or
(2)  before the end of the period, that amount became refundable to the registrant under this or any other Act of the legislature of Québec or was remitted to the registrant under the Act respecting the Ministère du Revenu (chapter M-31).
1991, c. 67, s. 430.
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