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T-0.1 - Act respecting the Québec sales tax

Section 399
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399. A person is entitled to a rebate under section 398 in respect of a supply of property or a service only if the person files an application for the rebate within four years after the end of the fiscal year of the person in which tax in respect of the supply became payable.
1991, c. 67, s. 399; 1997, c. 85, s. 675.
399. A charity is entitled to a rebate under section 398 in respect of a supply to the charity of property or a service provided the charity files an application for the rebate within four years after the end of the fiscal year of the charity in which tax in respect of the supply became payable.
1991, c. 67, s. 399.
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