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T-0.1 - Act respecting the Québec sales tax

Section 404
Disposition versions

Full text
404. A person is not entitled to a rebate of an amount under sections 17.5 to 17.7 or under this division to the extent that it may reasonably be considered that
(1)  the amount has previously been rebated, refunded or remitted to that person under this or any other Act;
(2)  the person has claimed or is entitled to claim an input tax refund in respect of the amount;
(3)  the person has obtained or is entitled to obtain a rebate, refund, remission of or compensation for the amount under any other section of this Act or under any other Act; or
(4)  a credit note referred to in section 449 has been received by the person, or a debit note referred to in that section has been issued by the person, for an adjustment, refund or credit that includes the amount.
1991, c. 67, s. 404; 1994, c. 22, s. 586; 1997, c. 14, s. 346; 2001, c. 53, s. 364.
404. A person is not entitled to a rebate of an amount under sections 17.5 to 17.7 or under this division to the extent that it may reasonably be considered that
(1)  the amount has previously been rebated, refunded or remitted to that person under this or any other Act;
(2)  the person has claimed or is entitled to claim an input tax refund in respect of the amount; or
(3)  the person has obtained or is entitled to obtain a rebate, refund, remission of or compensation for the amount under any other section of this Act or under any other Act.
1991, c. 67, s. 404; 1994, c. 22, s. 586; 1997, c. 14, s. 346.
404. A person shall not be entitled to a rebate of an amount under section 17.5 or 17.6 or under this division to the extent that it may reasonably be regarded that
(1)  the amount has previously been rebated, refunded or remitted to that person under this or any other Act;
(2)  the person has claimed or is entitled to claim an input tax refund in respect of the amount; or
(3)  the person has obtained or is entitled to obtain a rebate, refund, remission of or compensation for the amount under any other section of this Act or under any other Act.
1991, c. 67, s. 404; 1994, c. 22, s. 586.
404. A person shall not be entitled to a rebate of an amount under this division to the extent that it may reasonably be regarded that
(1)  the amount has previously been rebated, refunded or remitted to that person under this or any other Act;
(2)  the person has claimed or is entitled to claim an input tax refund in respect of the amount; or
(3)  the person has obtained or is entitled to obtain a rebate, refund, remission of or compensation for the amount under any other section of this Act or under any other Act.
1991, c. 67, s. 404.
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