T-0.1 - Act respecting the Québec sales tax

Section 433.13 Disposition versions

1997-12-19

433.13. Notwithstanding sections 433.8 to 433.10, where a registrant makes an election under subsection 6 of section 225.1 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) not to determine the net tax of the registrant in accordance with subsection 2 of the said section, the following rules apply:

(1)  the registrant is not required to make an election under section 433.8;

(2)  the registrant is deemed to have made such an election and the election is deemed

(a)  to become effective on the day an election under subsection 6 of section 225.1 of the said Act is to become effective and to remain in effect until a revocation of the election becomes effective, and

(b)  to cease to be in effect on the day on which a revocation of the election under subsection 8 of section 225.1 of the said Act becomes effective.

For the purposes of the first paragraph, the Minister may require that the registrant inform the Minister in prescribed form containing prescribed information and in the manner and within the time prescribed by the Minister of any election under subsection 6 of section 225.1 of the said Act or of any revocation of an election under subsection 8 of section 225.1 of the said Act.

1997, c. 85, s. 689.