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T-0.1 - Act respecting the Québec sales tax

Section 505.3
Disposition versions

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505.3. A collection officer holding a registration certificate who recovers all or part of a bad debt in respect of which the collection officer obtained a rebate under section 505.1 shall, on or before the last day of the month following the month in which all or part of the bad debt was recovered, make a report to the Minister in prescribed form on the amount equal to the specific tax determined in the prescribed manner and remit that amount to the Minister at the same time.
2001, c. 51, s. 307.
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