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T-0.1 - Act respecting the Québec sales tax

Section 446.1
Disposition versions

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446.1. A person may not claim a deduction under this subdivision in respect of a bad debt relating to a supply unless the deduction is claimed in a return under this chapter filed within four years after the day on which the person was required to file the return under this chapter for the reporting period in which the supplier has written off the bad debt in the supplier’s books of account.
1997, c. 85, s. 695; 2001, c. 53, s. 377; 2009, c. 5, s. 663.
446.1. A person may not claim a deduction under section 444 in respect of an amount that the person has, during a particular reporting period of the person, written off in its books of account as a bad debt unless the deduction is claimed in a return under this chapter filed by the person within four years after the day on which the return under this chapter for the particular reporting period of the registrant is required to be filed.
1997, c. 85, s. 695; 2001, c. 53, s. 377.
446.1. A person may not claim a deduction under section 444 or 445 in respect of an amount that the person has, during a particular reporting period of the person, written off in its books of account as a bad debt unless the deduction is claimed in a return under this chapter filed within four years after the day on or before which the return under this chapter for the particular reporting period of the registrant is required to be filed.
1997, c. 85, s. 695.
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