T-0.1 - Act respecting the Québec sales tax

Section 350.36 Disposition versions

1995-12-15

350.36. (Repealed).

1994, c. 22, s. 556; 1995, c. 1, s. 300; 1995, c. 63, s. 428.

1995-01-30

350.36. Where a collection officer has made a supply in the course of a commercial activity for consideration to a person with whom the collection officer was dealing at arm’s length and has filed a return accounting for, and remitted the amount provided for in section 350.30 in respect of, the supply as required under Division III of Chapter VIII, to the extent that it is established that the consideration and the amount provided for in section 350.30 have become in whole or in part a bad debt, the collection officer may, in determining the net tax for the reporting period of the collection officer in which the bad debt is written off in the collection officer’s books of account or for a reporting period that ends within four years after the end of that period, deduct an amount equal to 6.5/106.5 of the bad debt written off.

1994, c. 22, s. 556; 1995, c. 1, s. 300.

1994-06-17

350.36. Where a collection officer has made a supply in the course of a commercial activity for consideration to a person with whom the collection officer was dealing at arm’s length and has filed a return accounting for, and remitted the amount provided for in section 350.30 in respect of, the supply as required under Division III of Chapter VIII, to the extent that it is established that the consideration and the amount provided for in section 350.30 have become in whole or in part a bad debt, the collection officer may, in determining the net tax for the reporting period of the collection officer in which the bad debt is written off in the collection officer’s books of account or for a reporting period that ends within four years after the end of that period, deduct an amount equal to 8/108 of the bad debt written off.

1994, c. 22, s. 556.