Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 672
Disposition versions
672. Where a person has made a supply referred to in section 671, he shall rebate to the recipient the amount paid by the recipient as tax in respect of the supply and keep evidence thereof. Following such rebate and to the extent that the amount has been remitted to the Minister, the person may
(1) deduct the amount from the amount to be remitted by the person to the Minister for the month under the Retail Sales Tax Act (chapter I-1), the Broadcast Advertising Tax Act (chapter T-2) or the Telecommunications Tax Act (chapter T-4);
(2) where subparagraph 1 may not be applied, claim a refund of the amount from the Minister.
Where the supplier fails to rebate the amount to the recipient on or before 1 April 1992, the supplier shall, on or before 15 April 1992, make a report to the Minister and remit to him the amounts collected but not rebated.
This section has effect from 25 October 1991.
