T-0.1 - Act respecting the Québec sales tax

Section 433.19 Disposition versions

2020-09-24

433.19. An election made under section 433.17 by a financial institution in respect of supplies made by a person to the financial institution is effective for the period beginning on the day specified in the document evidencing the election and ending on the earliest of

(1)  the day the election required under section 297.0.2.1 and made jointly by the financial institution and the person ceases to be effective;

(2)  the day specified in a notice of revocation of the election made under section 433.19.0.1;

(3)  the day the person becomes a prescribed person or a person of a prescribed class for the purposes of section 433.17; and

(4)  the day the financial institution ceases to be a selected listed financial institution.

2012, c. 28, s. 157; 2020, c. 16, s. 238.

2013-01-01

433.19. An election made jointly under section 433.17 by a financial institution and a person is effective for the period beginning on the day specified in the document evidencing the election and ending on the earliest of

(1)  the day the election required under section 297.0.2.1 and made jointly by the financial institution and the person ceases to be effective;

(2)  a day that the person and the financial institution specify in a notice of revocation in the form and containing the information determined by the Minister filed jointly by the person and the financial institution with the Minister in prescribed manner, which day is at least 365 days after the day specified in the document evidencing the election made under section 433.17;

(3)  the day the person becomes a prescribed person or a person of a prescribed class for the purposes of section 433.17; and

(4)  the day the financial institution ceases to be a selected listed financial institution.

2012, c. 28, s. 157.