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T-0.1 - Act respecting the Québec sales tax
Section 477.13
Disposition versions
477.13. A person who is required to file a return under section 477.10 shall determine in that return the person’s specified net tax for the reporting period.
If the specified net tax for a reporting period of a person is a positive amount, the person shall remit that amount to the Minister, in the manner determined by the Minister, on or before the day on which the person is required to file the return for that period.
If the specified net tax for a reporting period of a person is a negative amount, the person may, in the return for that period, claim that amount as a specified net tax refund. That amount is payable to the person by the Minister.
477.13. A person who is required to file a return under section 477.10 shall determine in that return the person’s specified net tax for the reporting period.
If the specified net tax for a reporting period of a person is a positive amount, the person shall remit that amount to the Minister, in the manner determined by the Minister, on or before the day on which the person is required to file the return for that period.
If the specified net tax for a reporting period of a person is a negative amount, the person may, in the return for that period, claim that amount as a specified net tax refund. That amount is payable to the person by the Minister.
See S.Q. 2018, c. 18, s. 135, par. (3).
