T-0.1 - Act respecting the Québec sales tax

Section 458 Disposition versions

1993-06-15

458. (Repealed).

1991, c. 67, s. 458; 1993, c. 19, s. 236.

1992-07-01

458. Where sections 421.1 to 421.4 of the Taxation Act (chapter I-3) apply, or would apply if the registrant were a taxpayer under that Act, in respect of a supply of food, beverages or entertainment to, or any allowance in respect of such a supply paid by, a registrant in a taxation year of the registrant, 20 % of the total of all amounts, each of which is an input tax refund in respect of such a supply that the registrant may claim during that taxation year, shall be added in determining the net tax

(1)  where the registrant ceases in or at the end of that taxation year to be registered under Division I, for the last reporting period of the registrant in that taxation year;

(2)  where the reporting period of the registrant is the calendar year, for the calendar year in which the taxation year ends; and

(3)  in any other case, for the reporting period of the registrant that begins immediately after the end of that taxation year.

1991, c. 67, s. 458.