T-0.1 - Act respecting the Québec sales tax

Section 455.0.1 Disposition versions

2012-12-07

455.0.1. Where, in the circumstances described in the third paragraph of section 402.25, an insurer pays to, or credits in favour of, a segregated fund of the insurer an amount on account of a rebate referred to in that section and transmits the application of the segregated fund for the rebate to the Minister in accordance with section 402.26, the insurer may deduct the amount in determining its net tax for its reporting period in which the amount was paid or credited.

2012, c. 28, s. 166.