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T-0.1 - Act respecting the Québec sales tax

Section 429
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Full text
429. An amount shall not be included in the total for A in the formula set out in section 428 for a reporting period of a person to the extent that that amount was included in that total for a preceding reporting period of the person.
An amount must not be included in the total for A in the formula set out in section 428 for a reporting period of a person if the amount is deemed to be collected by the person under
(1)  subparagraph 1 of the fifth paragraph of section 255.1;
(2)  paragraph 1 of section 259.1; or
(3)  paragraph 1 of section 262.1.
1991, c. 67, s. 429; 1994, c. 22, s. 598; 2012, c. 28, s. 155.
429. An amount shall not be included in the total for A in the formula set out in section 428 for a reporting period of a person to the extent that that amount was included in that total for a preceding reporting period of the person.
1991, c. 67, s. 429; 1994, c. 22, s. 598.
429. An amount shall not be included in the total for A in the formula set out in section 428 for a reporting period of a registrant to the extent that that amount was included in that total for a preceding reporting period of the registrant.
1991, c. 67, s. 429.
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