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T-0.1 - Act respecting the Québec sales tax

Section 455
Disposition versions

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455. If, in the circumstances described in section 357.5.2, 366, 370.1, 382.3 or 402.9, a particular person pays to, or credits in favour of, another person an amount on account of a rebate and transmits the application of the other person for the rebate to the Minister in accordance with section 357.5.2, 367, 370.2 or 382.4, as the case requires, or keeps the application, in accordance with section 402.10, the particular person may deduct the amount in determining the net tax of the particular person for the reporting period of the particular person in which the amount is paid or credited to the other person.
1991, c. 67, s. 455; 1994, c. 22, s. 613; 1997, c. 85, s. 699; 2001, c. 51, s. 304; 2001, c. 53, s. 380.
455. Where, in the circumstances described in section 357.5.2, 366 or 370.1, a registrant pays to, or credits in favour of, a person an amount on account of a rebate and transmits the application of the person for the rebate to the Minister in accordance with section 357.5.2, 367 or 370.2, as the case requires, the registrant may deduct the amount in determining the net tax of the registrant for the reporting period of the registrant in which the amount is paid or credited to the person.
1991, c. 67, s. 455; 1994, c. 22, s. 613; 1997, c. 85, s. 699.
455. Where, in the circumstances described in section 366 or 370.1, a builder pays to, or credits in favour of, an individual an amount on account of a rebate referred to therein and transmits the application of the individual for the rebate to the Minister in accordance with section 367 or 370.2, the builder may deduct the amount in determining the net tax of the builder for the reporting period of the builder in which the amount was paid or credited.
1991, c. 67, s. 455; 1994, c. 22, s. 613.
455. Where a builder has paid or credited a rebate to, or in favour of, an individual in accordance with section 366 and transmits the application of the individual to the Minister in accordance with section 367, the amount of the rebate may be deducted in determining the net tax of the builder for the reporting period of the builder in which the rebate was paid or credited.
1991, c. 67, s. 455.
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