T-0.1 - Act respecting the Québec sales tax

Section 447 Disposition versions

2004-11-03

447. Where a particular person has, during a reporting period, charged to, or collected from, another person an amount as or on account of tax under section 16, other than the amount charged or collected under section 473.1.1, in excess of the tax that was collectible by the particular person from the other person, the particular person may, within two years after the day the amount was so charged or collected,

(1)  where the excess amount was charged but not collected, adjust the amount of tax charged; and

(2)  where the excess amount was collected, refund or credit the excess amount to that other person.

1991, c. 67, s. 447; 1997, c. 85, s. 696; 2004, c. 21, s. 536.

1997-12-19

447. Where a particular person has, during a reporting period, charged to, or collected from, another person an amount as or on account of tax under section 16 in excess of the tax under that section that was collectible by the particular person from the other person, the particular person may, within two years after the day the amount was so charged or collected,

(1)  where the excess amount was charged but not collected, adjust the amount of tax charged; and

(2)  where the excess amount was collected, refund or credit the excess amount to that other person.

1991, c. 67, s. 447; 1997, c. 85, s. 696.

1992-07-01

447. Where a particular person has charged to, or collected from, another person an amount as or on account of tax under section 16 in excess of the tax under that section that was collectible by the particular person from the other person, the particular person may, in the reporting period of the particular person in which the amount was so charged or collected or within four years after the end of that period,

(1)  where the excess amount was charged but not collected, adjust the amount of tax charged; and

(2)  where the excess amount was collected, refund or credit the excess amount to that other person.

1991, c. 67, s. 447.