T-0.1 - Act respecting the Québec sales tax

Section 402.8 Disposition versions

2001-12-20

402.8. A person who, under section 473.1.1, has paid tax under section 16 to a prescribed person or to the Minister in respect of a supply of a motor vehicle by way of retail sale is entitled, where the value of the consideration for the supply is at any time reduced for any reason, to a rebate of the amount that is the difference between the tax paid and the amount of tax payable with reference to the reduction of the consideration paid, if the person files with the Minister an application for a rebate of the amount within four years after the day tax became payable in respect of the supply.

This section does not apply where section 402.3 applies.

2001, c. 51, s. 293.