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T-0.1 - Act respecting the Québec sales tax
Section 433.5
Disposition versions
433.5. For the purposes of section 433.4, where the charity is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax refund in determining the amount of any fees, interest and penalties for which the charity is liable under this Act for a preceding reporting period, the charity shall report in writing to the Minister, on or before the day the return for the particular reporting period is filed, that the charity made an error in claiming that amount in determining the net tax of the charity for that preceding period.
For the purposes of the first paragraph, where the charity does not report the error to the Minister at least three months before the expiration of the time limited by the second paragraph of section 25 of the Tax Administration Act (chapter A-6.002) for determining the amount of any fees, interest and penalties for which the charity is liable under this Act for that preceding period, the charity shall, on or before the day the return for the particular reporting period is filed, pay the amount and any interest and penalties payable to the Minister.
433.5. For the purposes of section 433.4, where the charity is claiming the amount in a return for the particular reporting period and the Minister has not disallowed the amount as an input tax refund in determining the amount of any fees, interest and penalties for which the charity is liable under this Act for a preceding reporting period, the charity shall report in writing to the Minister, on or before the day the return for the particular reporting period is filed, that the charity made an error in claiming that amount in determining the net tax of the charity for that preceding period.
For the purposes of the first paragraph, where the charity does not report the error to the Minister at least three months before the expiration of the time limited by the second paragraph of section 25 of the Act respecting the Ministère du Revenu (chapter M-31) for determining the amount of any fees, interest and penalties for which the charity is liable under this Act for that preceding period, the charity shall, on or before the day the return for the particular reporting period is filed, pay the amount and any interest and penalties payable to the Minister.
