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T-0.1 - Act respecting the Québec sales tax
Section 430.2
Disposition versions
430.2. For the purposes of section 430.1, where a person is claiming an amount in a return for a particular reporting period and the Minister has not disallowed the amount as an input tax refund in assessing the amount of any fees, interest and penalties for which the person is liable under this Act for a preceding reporting period, the person shall report in writing to the Minister, on or before the day the return for the particular reporting period is filed, that the person made an error in claiming that amount in determining the net tax of the person for that preceding period.
For the purposes of the first paragraph, where the person does not report the error to the Minister at least three months before the expiration of the time limited by the second paragraph of section 25 of the Tax Administration Act (chapter A-6.002) for assessing the amount of any fees, interest and penalties for which the person is liable for that preceding period, the person shall, on or before the day the return for the particular reporting period is filed, pay the amount and any interest and penalties payable to the Minister.
430.2. For the purposes of section 430.1, where a person is claiming an amount in a return for a particular reporting period and the Minister has not disallowed the amount as an input tax refund in assessing the amount of any fees, interest and penalties for which the person is liable under this Act for a preceding reporting period, the person shall report in writing to the Minister, on or before the day the return for the particular reporting period is filed, that the person made an error in claiming that amount in determining the net tax of the person for that preceding period.
For the purposes of the first paragraph, where the person does not report the error to the Minister at least three months before the expiration of the time limited by the second paragraph of section 25 of the Act respecting the Ministère du Revenu (chapter M-31) for assessing the amount of any fees, interest and penalties for which the person is liable for that preceding period, the person shall, on or before the day the return for the particular reporting period is filed, pay the amount and any interest and penalties payable to the Minister.
