T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 442r5 Disposition versions

2012-09-01

442R5. For the purposes of section 442 of the Act, the following rules are prescribed rules:

(1)  the Minister shall not apply section 31 or 31.1 of the Tax Administration Act (chapter A-6.002) to the other person who may be entitled to a refund or rebate under the Act;

(2)  a joint application shall contain information that establishes that each corporation covered by the return is a member;

(3)  a revised application shall contain information that establishes that a corporation referred to in paragraph 8 of section 442R4 is a member;

(4)  the tax that a member is required to remit may be reduced or offset by all or part of a refund or rebate to which another member is entitled to under the Act in respect of any reporting period:

(a)  during or following which the acknowledgment referred to in paragraph 5 or 9 of section 442R4 is received, as the case may be; or

(b)  preceding any reporting period during which:

i.  a corporation ceases to be a member;

ii.  a member fails to comply with the Act or sections 442R1 to 442R4 and this section;

iii.  the coordinator files a notice on behalf of all the members that the members no longer intend to reduce or offset one another’s taxes by refunds or rebates under the Act;

(5)  a direction that is filed on behalf of a member shall be applied only where, as the case may be:

(a)  the member has no tax to remit; or

(b)  before applying the direction, the tax that the member is required to remit is reduced or offset, in accordance with section 441 of the Act, by the amount of a refund or rebate to which the member is entitled under the Act;

(6)  a joint application or a revised application shall be filed with the Minister;

(7)  a direction, a return or an application for a refund or rebate under the Act, in respect of a reporting period, shall, for each reporting period, be filed with the Minister, together with:

(a)  a statement that sets out:

i.  the tax that each member is required to remit;

ii.  the amount of the refund or rebate to which each member is entitled under the Act; and

(b)  a list that sets out, in respect of a reporting period:

i.  the name of each of the members entitled to a rebate or refund under the Act and the contents of each member’s direction;

ii.  the name of each of the members who may reduce or offset the tax to be remitted by all or part of a refund or rebate, in accordance with a direction, and the amount of the reduction or offsetting; and

iii.  the order in which the refunds or rebates are to be applied to reduce or offset the tax, where the direction is for reducing or offsetting the tax of more than one member; and

(8)  the coordinator shall remit, in respect of a reporting period, the amount of tax, where applicable, that each member is required to remit and, in a case where, in accordance with a direction, a member reduces or offsets the tax that he is required to remit by all or part of a refund or rebate, the amount of tax remittable after that reduction or offset.

O.C. 1607-92, s. 442R5; O.C. 1635-96, s. 20.