T-0.1 - Act respecting the Québec sales tax

Section 431 Disposition versions

2015-10-21

431. An input tax refund of a person for a particular reporting period of the person shall not be claimed by the person unless it is claimed in a return under this chapter filed by the person on or before the day that is

(1)  where the person is a specified person during the particular reporting period,

(a)  if the input tax refund is in respect of property or a service supplied to the person by a supplier who did not, before the end of the particular reporting period, charge the tax in respect of the supply that became payable during the particular reporting period and the person pays that tax after the end of the particular reporting period and before the input tax refund is claimed, the earlier of

i.  the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within two years after the end of the person’s fiscal year in which the supplier charges that tax to the person, and

ii.  the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period;

(b)  if the input tax refund was claimed in a return under this chapter filed, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within two years after the end of the person’s fiscal year that includes the particular reporting period, by another person who was not entitled to claim it and the person has paid the tax payable in respect of the acquisition or bringing into Québec of the property or service, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period; and

(c)  in any other case, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within two years after the end of the person’s fiscal year that includes the particular reporting period;

(2)  where the person is not a specified person during the particular reporting period, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period; or

(3)  where the input tax refund is in respect of property or a service supplied to the person by a supplier who did not, before the end of the last reporting period of the person that ends within four years after the end of the particular reporting period, charge the tax in respect of the supply that became payable during the particular reporting period and the supplier discloses in writing to the person that the Minister has sent a notice of assessment to the supplier for that tax, and the person pays that tax after the end of that last reporting period and before the input tax refund is claimed by the person, the day on or before which the return under this chapter is required to be filed for the reporting period of the person in which the person pays that tax.

1991, c. 67, s. 431; 1997, c. 85, s. 687; 2015, c. 21, s. 743.

1997-12-19

431. An input tax refund of a person for a particular reporting period of the person shall not be claimed by the person unless it is claimed in a return under this chapter filed by the person on or before the day that is

(1)  where the person is a specified person during the particular reporting period,

(a)  if the input tax refund is in respect of property or a service supplied to the person by a supplier who did not, before the end of the particular reporting period, charge the tax in respect of the supply that became payable during the particular reporting period and the person pays that tax after the end of the particular reporting period and before the input tax refund is claimed, the earlier of

i.  the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within two years after the end of the person’s fiscal year in which the supplier charges that tax to the person, and

ii.  the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period;

(b)  if the input tax refund was claimed in a return under this chapter filed, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within two years after the end of the person’s fiscal year that includes the particular reporting period, by another person who was not entitled to claim it and the person has paid the tax payable in respect of the acquisition or bringing into Québec of the property or service, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period; and

(c)  in any other case, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within two years after the end of the person’s fiscal year that includes the particular reporting period;

(2)  where the person is not a specified person during the particular reporting period, the day on or before which the return under this chapter is required to be filed for the last reporting period of the person that ends within four years after the end of the particular reporting period; or

(3)  where the input tax refund is in respect of property or a service supplied to the person by a supplier who did not, before the end of the last reporting period of the person that ends within four years after the end of the particular reporting period, charge the tax in respect of the supply that became payable during the particular reporting period and the supplier discloses in writing to the person that the Minister has sent a notice of assessment to the supplier for that tax, and the person pays that tax after the end of that last reporting period and before the input tax refund is claimed by the person, the day on or before which the return under this chapter is required to be filed for the reporting period of the person in which the person pays that tax.

For the purposes of this section and section 431.1, the fiscal year of a person is the fiscal year of that person within the meaning of section 458.1.

1991, c. 67, s. 431; 1997, c. 85, s. 687.

1992-07-01

431. An input tax refund of a registrant for a particular reporting period of the registrant shall not be claimed by the registrant unless it is claimed in a return under this chapter filed by the registrant on or before the day that is four years after the day on or before which the return under this chapter for the particular reporting period of the registrant is required to be filed.

1991, c. 67, s. 431.