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T-0.1 - Act respecting the Québec sales tax

Section 350.37
Disposition versions

Full text
350.37. (Repealed).
1994, c. 22, s. 556; 1995, c. 1, s. 300; 1995, c. 63, s. 428.
350.37. Where a collection officer recovers all or part of a bad debt in respect of which the collection officer has made a deduction under section 350.36, the collection officer shall, in determining the net tax for the collection officer’s reporting period in which the bad debt or part thereof is recovered, add an amount equal to 6.5/106.5 of the bad debt or part thereof so recovered.
1994, c. 22, s. 556; 1995, c. 1, s. 300.
350.37. Where a collection officer recovers all or part of a bad debt in respect of which the collection officer has made a deduction under section 350.36, the collection officer shall, in determining the net tax for the collection officer’s reporting period in which the bad debt or part thereof is recovered, add an amount equal to 8/108 of the bad debt or part thereof so recovered.
1994, c. 22, s. 556.
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