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T-0.1 - Act respecting the Québec sales tax

Section 454.1
Disposition versions

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454.1. An election made under subparagraph a of paragraph 1 of section 453 or section 454 by a person shall be made before any patronage dividend is paid by the person in the fiscal year of the person in which the election is to take effect.
1994, c. 22, s. 612; 1997, c. 85, s. 698.
454.1. An election made under subparagraph b of paragraph 1 of section 453 or section 454 by a person shall be made before any patronage dividend is paid by the person in the fiscal year of the person in which the election is to take effect.
1994, c. 22, s. 612.
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