T-0.1 - Act respecting the Québec sales tax

Section 522.1 Disposition versions

2005-03-17

522.1. Where a person collects from another person an amount as or on account of the tax provided for in this Title in excess of the tax that the person was required to collect, renders an account of and remits the amount to the Minister, the person may, within four years after the day the amount was collected, reimburse the excess amount to the other person.

The reimbursement 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.

2005, c. 1, s. 373.