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 353.2
Disposition versions
353.2. Notwithstanding section 33 of the Tax Administration Act (chapter A-6.002), where the recipient of a supply assigns, in prescribed form containing prescribed information, to the supplier the right to a rebate under section 353.1 to which the recipient would be entitled in respect of the supply if the recipient had paid the tax in respect of the supply and had satisfied the conditions set out in section 357, and the supplier pays to, or credits in favour of, the recipient the amount of that tax,
(1) the supplier may claim a deduction under section 455.1 in respect of the supply equal to that amount; and
(2) the recipient is not entitled to any rebate, refund, remission of or compensation for tax in respect of the supply.
353.2. Notwithstanding section 33 of the Act respecting the Ministère du Revenu (chapter M-31), where the recipient of a supply assigns, in prescribed form containing prescribed information, to the supplier the right to a rebate under section 353.1 to which the recipient would be entitled in respect of the supply if the recipient had paid the tax in respect of the supply and had satisfied the conditions set out in section 357, and the supplier pays to, or credits in favour of, the recipient the amount of that tax,
(1) the supplier may claim a deduction under section 455.1 in respect of the supply equal to that amount; and
(2) the recipient is not entitled to any rebate, refund, remission of or compensation for tax in respect of the supply.
