Ministère de l'Emploi et de la Solidarité sociale
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 399
Disposition versions

Full text
399. A person is entitled to a rebate under section 398 in respect of a supply of property or a service only if the person files an application for the rebate within four years after the end of the fiscal year of the person in which tax in respect of the supply became payable.
1991, c. 67, s. 399; 1997, c. 85, s. 675.
399. A charity is entitled to a rebate under section 398 in respect of a supply to the charity of property or a service provided the charity files an application for the rebate within four years after the end of the fiscal year of the charity in which tax in respect of the supply became payable.
1991, c. 67, s. 399.
© Gouvernement du Québec