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T-0.1 - Act respecting the Québec sales tax
Section 437.4
Disposition versions
437.4. A person who is a selected listed financial institution may claim the negative amount of its interim net tax, determined in accordance with section 437.1 or 437.1.1 for the person’s reporting period, as an interim net tax refund for the period payable by the Minister, in the interim return for the period filed under section 470.1, provided it is filed before the last day on which the final return for the period is required to be filed under that section.
437.4. A person who is a selected listed financial institution may claim the negative amount of its interim net tax, determined in accordance with section 437.1 for the person’s reporting period, as an interim net tax refund for the period payable by the Minister, in the interim return for the period filed under section 470.1, provided it is filed before the last day on which the final return for the period is required to be filed under that section.
