T-0.1 - Act respecting the Québec sales tax

Section 441 Disposition versions

2022-06-08

441. Where at any time a person files a particular return as required under this Title in which the person reports an amount of tax (in this section referred to as the “remittance amount”) that is required to be remitted under the second paragraph of section 437 or section 437.3 or paid under any of sections 17, 18 to 18.0.1.2, 437.2 and 438 by the person, and the person claims a refund or rebate to which the person is entitled at that time under this Title, in the particular return or in another return, or in an application, filed as required under this Title with the particular return, the person is deemed to have remitted at that time on account of the person’s remittance amount, and the Minister is deemed to have paid at that time as a refund or rebate, an amount equal to the lesser of the remittance amount and the amount of the refund or rebate.

1991, c. 67, s. 441; 1997, c. 85, s. 693; 2012, c. 28, s. 160; 2013, c. 10, s. 229; 2022, c. 23, s. 211.

2013-06-05

441. Where at any time a person files a particular return as required under this Title in which the person reports an amount of tax (in this section referred to as the “remittance amount”) that is required to be remitted under the second paragraph of section 437 or section 437.3 or paid under section 17, 18, 18.0.1, 437.2 or 438 by the person, and the person claims a refund or rebate to which the person is entitled at that time under this Title, in the particular return or in another return, or in an application, filed as required under this Title with the particular return, the person is deemed to have remitted at that time on account of the person’s remittance amount, and the Minister is deemed to have paid at that time as a refund or rebate, an amount equal to the lesser of the remittance amount and the amount of the refund or rebate.

1991, c. 67, s. 441; 1997, c. 85, s. 693; 2012, c. 28, s. 160; 2013, c. 10, s. 229.

2013-01-01

441. Where at any time a person files a particular return as required under this Title in which the person reports an amount of tax (in this section referred to as the “remittance amount”) that is required to be remitted under the second paragraph of section 437 or 437.3 or paid under section 17, 18, 18.0.1, 437.2 or 438 by the person, and the person claims a refund or rebate to which the person is entitled at that time under this Title, in the particular return or in another return, or in an application, filed as required under this Title with the particular return, the person is deemed to have remitted at that time on account of the person’s remittance amount, and the Minister is deemed to have paid at that time as a refund or rebate, an amount equal to the lesser of the remittance amount and the amount of the refund or rebate.

1991, c. 67, s. 441; 1997, c. 85, s. 693; 2012, c. 28, s. 160.

1997-12-19

441. Where at any time a person files a particular return as required under this Title in which the person reports an amount of tax (in this section referred to as the “remittance amount”) that is required to be remitted under the second paragraph of section 437 or paid under section 17, 18, 18.0.1 or 438 by the person, and the person claims a refund or rebate to which the person is entitled at that time under this Title, in the particular return or in another return, or in an application, filed as required under this Title with the particular return, the person is deemed to have remitted at that time on account of the person’s remittance amount, and the Minister is deemed to have paid at that time as a refund or rebate, an amount equal to the lesser of the remittance amount and the amount of the refund or rebate.

1991, c. 67, s. 441; 1997, c. 85, s. 693.

1992-07-01

441. Where at any time a person files a particular return as required under this title for a reporting period in which it is determined that an amount of tax (in this section referred to as the “remittance amount”) is required under the second paragraph of section 437 or section 438 to be remitted by the person and files with that return another return as required under this title in which the person claims a refund or rebate to which the person is entitled at that time under this title, the following rules apply:

(1)  for the purposes of the second paragraph of section 437 and section 438, the person is deemed to have remitted at that time on account of his remittance amount the lesser of the remittance amount and the amount of the refund or rebate;

(2)  where in the other return the person claims a refund, other than a rebate of tax under Division I of Chapter VII, he shall, for the purposes of section 201, be deemed to have filed the particular return before filing the other return and the Minister is deemed to have paid to the person at that time an amount as a refund equal to the lesser of the remittance amount and the refund to which the person is entitled and which is referred to in this paragraph;

(3)  where in the other return the person claims a rebate of tax under Division I of Chapter VII, the Minister is, for the purpose of that division, deemed to have paid to the person at that time an amount as a rebate equal to the lesser of

(a)  the amount corresponding to the rebate to which the person is entitled and which is referred to in this paragraph; and

(b)  the amount, if any, by which that rebate exceeds the excess of the remittance amount over any refund referred to in paragraph 2.

1991, c. 67, s. 441.