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 442
Disposition versions

Full text
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of section 437 or section 437.3 or paid under section 17, 18, 18.0.1, 18.0.1.1, 18.0.1.2, 437.2 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693; 2012, c. 28, s. 160; 2013, c. 10, s. 229; 2021, c. 18, s. 199.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of section 437 or section 437.3 or paid under section 17, 18, 18.0.1, 437.2 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693; 2012, c. 28, s. 160; 2013, c. 10, s. 229.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of sections 437 and 437.3 or paid under section 17, 18, 18.0.1, 437.2 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693; 2012, c. 28, s. 160.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax that is required to be remitted under the second paragraph of section 437 or paid under section 17, 18, 18.0.1 or 438 by that person at any time by the amount of any refund or rebate to which another person may at that time be entitled under this Title.
1991, c. 67, s. 442; 1997, c. 85, s. 693.
442. A person may, in prescribed circumstances and subject to prescribed conditions and rules, reduce or offset the tax required under the second paragraph of section 437 and section 438 to be remitted by that person at any time, by the amount of any refund or rebate to which another person may at that time be entitled under this title.
1991, c. 67, s. 442.
© Gouvernement du Québec