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T-0.1 - Act respecting the Québec sales tax
Section 541.58
Disposition versions
541.58. Sections 447 and 449 apply, with the necessary modifications, where a retailer charges or collects an amount from a person as or on account of the duty provided for in section 541.49 that exceeds the amount of the duty the retailer was required to collect.
Where a retailer refunds to a person all of the sale price paid for a new tire or credits to the person the market value of such a tire, the retailer shall also refund or credit to the person the amount of the duty collected in respect of the tire.
The rule provided in the second paragraph applies to leasing, with the necessary modifications.
