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 674.4.2
Disposition versions
674.4.2. Where a supplier refunds all or part of the tax paid by a person in respect of a supply (in this section referred to as the “amount of tax”) to that person under section 674.4.1, the following rules apply:
(1) the amount of tax may be deducted in determining the net tax of the supplier for the reporting period of the supplier in which the refund is made, to the extent that the amount of tax has been included in determining the net tax of the supplier for the period or a preceding reporting period of the supplier; and
(2) the amount of tax shall be added in determining the net tax of the person for the reporting period of the person in which the refund is made, to the extent that the amount of tax has been included in determining the input tax refund of the person claimed in the return filed for the period or a preceding reporting period of the person.
