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T-0.1 - Act respecting the Québec sales tax

Section 522
Disposition versions

Full text
522. A person who fully or partially reimburses an insurance premium shall also reimburse the tax he collected in respect thereof.
If a person who is an insurer fully or partially reimburses an insurance premium to another person and the person did not collect the tax in respect of the premium, the person may also reimburse to the other person the tax that the other person has paid in respect of the premium.
The reimbursement is computed pro rata to the reimbursed premium and is deducted from the amount of the tax collected by the person in respect of the period provided for in any of sections 527, 527.1 and 527.2 in which the person makes the reimbursement.
Where the reimbursement exceeds the amount of the tax collected by the person for the period provided for in any of sections 527, 527.1 and 527.2 in which the person makes the reimbursement or no payment of any insurance premium subject to the tax has been received in that period, the person may apply to the Minister, in the prescribed form relating to that period, for the reimbursement of that excess amount or the reimbursement of the tax, as the case may be.
1991, c. 67, s. 522; 2005, c. 1, s. 372; 2011, c. 1, s. 153; 2022, c. 23, s. 216.
522. A person who fully or partially reimburses an insurance premium shall also reimburse the tax he collected in respect thereof.
If a person who is an insurer fully or partially reimburses an insurance premium to another person and the person did not collect the tax in respect of the premium, the person may also reimburse to the other person the tax that the other person has paid in respect of the premium.
The reimbursement is computed pro rata to the reimbursed premium and is deducted from the amount of the tax collected by the person in respect of the period provided for in any of sections 527, 527.1 and 527.2 in which the person makes the reimbursement.
1991, c. 67, s. 522; 2005, c. 1, s. 372; 2011, c. 1, s. 153.
522. A person who fully or partially reimburses an insurance premium shall also reimburse the tax he collected in respect thereof.
The reimbursement is computed pro rata to the reimbursed premium and is deducted from the amount of the tax collected by the person in respect of the period provided for in any of sections 527, 527.1 and 527.2 in which the person makes the reimbursement.
1991, c. 67, s. 522; 2005, c. 1, s. 372.
522. A person who fully or partially reimburses an insurance premium shall also reimburse the tax he collected in respect thereof.
The reimbursement is computed pro rata to the reimbursed premium and is deducted from the amount of the tax collected by the person during the month.
1991, c. 67, s. 522.
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