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T-0.1 - Act respecting the Québec sales tax

Section 315
Disposition versions

Full text
315. The reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver ceases to act as receiver of the person, shall end on the day the receiver ceases to act as receiver of the person.
1991, c. 67, s. 315; 1994, c. 22, s. 534.
315. Where the appointment of the receiver is terminated, the reporting period of the person that began during the period during which the receiver was acting as receiver and that, but for this section, would have ended after the period during which the receiver was acting as receiver, is deemed to have ended immediately before the day the appointment is terminated.
In addition, if the person survives after the appointment is terminated, a reporting period of the person is deemed to have begun at the beginning of the day the appointment is terminated.
1991, c. 67, s. 315.
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