T-0.1 - Act respecting the Québec sales tax

Section 505.1 Disposition versions

2001-12-20

505.1. A collection officer holding a registration certificate who makes a sale of an alcoholic beverage, other than a retail sale, to a person with whom the collection officer is dealing at arm’s length, may, provided it is established that the sale price and the amount provided for in section 497 in respect of the sale of the alcoholic beverage have become in whole or in part a bad debt, obtain a rebate of an amount corresponding to the amount provided for in that section that the collection officer was unable to recover.

To obtain a rebate under the first paragraph, the collection officer must

(1)  if required under section 498, have rendered an account to the Minister, in prescribed form, of the amount the collection officer should have collected under section 497 in respect of the sale of the alcoholic beverage for the reporting period in which that amount should have been collected;

(2)  as the case may be, have paid under section 497 to a collection officer holding a registration certificate the amount provided for in that section in respect of the alcoholic beverage relating to the bad debt or have paid that amount to the Minister under section 498;

(3)  have written off the bad debt in the collection officer’s books of account and produce to the Minister an application in prescribed form within four years after the day on which the bad debt was written off; and

(4)  have satisfied all prescribed terms and conditions.

For the purposes of the first paragraph, the collection officer may, in accordance with the prescribed terms and conditions of use, determine the amount of the rebate in the manner prescribed.

2001, c. 51, s. 307.