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T-0.1 - Act respecting the Québec sales tax
Section 357.5.0.1
Disposition versions
357.5.0.1. If, in accordance with section 357.3 or 357.5, a registrant pays to, or credits in favour of, a person an amount on account of a rebate and, in determining the registrant’s net tax for a reporting period, claims a deduction under section 455.1 in respect of the amount paid or credited, the registrant shall file with the Minister prescribed information in respect of the amount in the form and manner prescribed by the Minister on or before the day on which the registrant’s return under Chapter VIII for the reporting period in which the amount is deducted is required to be filed.
