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T-0.1 - Act respecting the Québec sales tax

Section 443
Disposition versions

Full text
443. Where a net tax refund payable to a person is claimed in a return filed under this chapter by the person, the Minister shall pay the refund to the person with all due dispatch after the return is filed.
However, the Minister is not required to pay the refund to a person who is a registrant unless the Minister considers that all information, that is contact information or that is information relating to the identification and business activities of the person, to be given by the person on the application for registration made by the person under sections 407 to 412 has been provided and is accurate.
1991, c. 67, s. 443; 1994, c. 22, s. 607; 2015, c. 21, s. 763.
443. Where a net tax refund payable to a person is claimed in a return filed under this chapter by the person, the Minister shall pay the refund to the person with all due dispatch after the return is filed.
1991, c. 67, s. 443; 1994, c. 22, s. 607.
443. Where a net tax refund payable to a registrant is claimed in a return filed under this chapter by the registrant, the Minister shall pay the refund to the person with all due dispatch after the return is filed.
1991, c. 67, s. 443.
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