T-0.1 - Act respecting the Québec sales tax

Section 674.2 Disposition versions

1993-06-15

674.2. Where a person has made a supply referred to in section 674.1, he shall rebate to the recipient the amount paid by the recipient which exceeds the amount the recipient should have paid 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), the Telecommunications Tax Act (chapter T-4) or this Act;

(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 September 1992, the supplier shall, on or before 30 September 1992, make a report to the Minister and remit to him the amounts collected but not rebated.

This section has effect from 15 May 1992.

1993, c. 19, s. 254.