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T-0.1 - Act respecting the Québec sales tax

Section 437
Disposition versions

Full text
437. Every person who is required to file a return under this chapter shall, in the return, calculate the net tax of the person for the reporting period for which the return is required to be filed, unless the person is required to file a return for that period under section 470.1.
Where the net tax for a reporting period of a person is a positive amount, the person shall, unless the person is required to file a return for that period under section 470.1, remit that amount to the Minister,
(a)  where subparagraph b of paragraph 1 of section 468 applies in respect of a reporting period of a person who is an individual, on or before 30 April of the year following the end of the reporting period; and
(b)  in any other case, on or before the day on or before which the return for that period is required to be filed.
Where the net tax for a reporting period of a person is a negative amount, the person may claim as a net tax refund for the period, payable by the Minister,
(1)  where the person is a selected listed financial institution that is required to file a final return for the period in accordance with paragraph 2 of section 470.1, the amount determined for the period in the final return by the formula

A − B; and

(2)  in any other case, in the return for that period, the amount of that net tax.
For the purposes of the formula in subparagraph 1 of the third paragraph,
(1)  A is the amount, expressed as a positive number, of the person’s net tax for the reporting period; and
(2)  B is the amount that the person claims as an interim net tax refund for the reporting period in accordance with section 437.4.
1991, c. 67, s. 437; 1994, c. 22, s. 604; 1997, c. 31, s. 147; 2012, c. 28, s. 158.
437. Every person who is required to file a return under this chapter shall in the return calculate his net tax for the reporting period for which the return is required to be filed.
Where the net tax for a reporting period of a person is a positive amount, the person shall remit that amount to the Minister,
(a)  where subparagraph b of paragraph 1 of section 468 applies in respect of a reporting period of a person who is an individual, on or before 30 April of the year following the end of the reporting period; and
(b)  in any other case, on or before the day on or before which the return for that period is required to be filed.
Where the net tax for a reporting period of a person is a negative amount, the person may claim in the return for that reporting period that amount as a net tax refund for the period, payable to the person by the Minister.
1991, c. 67, s. 437; 1994, c. 22, s. 604; 1997, c. 31, s. 147.
437. Every person who is required to file a return under this chapter shall in the return calculate his net tax for the reporting period for which the return is required to be filed.
Where the net tax for a reporting period of a person is a positive amount, the person shall remit that amount to the Minister on or before the day on or before which the return for that period is required to be filed.
Where the net tax for a reporting period of a person is a negative amount, the person may claim in the return for that reporting period that amount as a net tax refund for the period, payable to the person by the Minister.
1991, c. 67, s. 437; 1994, c. 22, s. 604.
437. Every registrant who is required to file a return under this chapter shall in the return calculate his net tax for the reporting period for which the return is required to be filed.
Where the net tax for a reporting period of a registrant is a positive amount, the registrant shall remit that amount to the Minister on or before the day on or before which the return for that period is required to be filed.
Where the net tax for a reporting period of a registrant is a negative amount, the registrant may claim in the return for that reporting period that amount as a net tax refund for the period, payable to the registrant by the Minister.
The first and second paragraphs apply, with such modifications as are required, to a person described in section 433.
1991, c. 67, s. 437.
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