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T-0.1 - Act respecting the Québec sales tax

Section 455.1
Disposition versions

Full text
455.1. Where, in the circumstances described in section 353.2, 357.3 or 357.5, a registrant pays to, or credits in favour of, a person an amount on account of a rebate referred to therein, the registrant may deduct the amount in determining the net tax of the registrant for
(1)  the reporting period of the registrant that includes the particular day that is the later of the last day on which any tax to which the rebate relates became payable and the day on which the amount is paid or credited; or
(2)  any subsequent reporting period of the registrant for which a return is filed within one year after the particular day.
1994, c. 22, s. 614; 2009, c. 5, s. 664.
455.1. Where, in the circumstances described in section 353.2, 356, 357.3 or 357.5, a registrant pays to, or credits in favour of, a person an amount on account of a rebate referred to therein, the registrant may deduct the amount in determining the net tax of the registrant for
(1)  the reporting period of the registrant that includes the particular day that is the later of the last day on which any tax to which the rebate relates became payable and the day on which the amount is paid or credited; or
(2)  any subsequent reporting period of the registrant for which a return is filed within one year after the particular day.
1994, c. 22, s. 614.
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