T-0.1 - Act respecting the Québec sales tax

Section 683 Disposition versions

1992-07-01

683. Any person who, under this Act, is entitled to a rebate of all or part of the tax paid by him to the Minister under this Act in respect of a prescribed supply of property or a service may transfer his right to the rebate to the person having made the supply of the property or service, if the transfer meets the following conditions:

(1)  it is made without reservation and is evidenced in a writing bearing the transferor’s signature;

(2)  it concerns the whole of the rebate to which the transferor is entitled and is granted otherwise than as a security;

(3)  it is communicated to the Minister, within the prescribed time and in prescribed manner, by means of a written notice accompanied by the deed of transfer, the application for a rebate and proof that the tax has been paid.

However, the transferee is entitled to the rebate of tax only if the transferor has not filed an application in respect thereof with the Minister.

A transfer made in accordance with the first paragraph does not confer on the transferee more rights than those held by the transferor himself according to law.

1991, c. 67, s. 683.