T-0.1 - Act respecting the Québec sales tax

Section 462.3 Disposition versions

1995-12-15

462.3. An election made under section 459.2, 459.2.1, 459.4 or 460 by a person shall be made in prescribed form containing prescribed information, be filed with the Minister in prescribed manner, and specify the first fiscal year in respect of which it applies.

The election referred in the first paragraph shall be filed

(1)  where the election is to take effect on the day the person becomes a registrant, at the time the person applies to be registered or, where the effective date of the person’s registration is after that time, at any time between that time and that effective date;

(2)  where the election is made under section 460 and the reporting period of the person ending immediately before the day the election is to take effect is a fiscal quarter of the person, within three months after that day; and

(3)  in all other cases, within two months after the day the election is to take effect.

1994, c. 22, s. 624; 1995, c. 63, s. 486.

1994-06-17

462.3. An election made under section 459.2, 459.4 or 460 by a person shall be made in prescribed form containing prescribed information, be filed with the Minister in prescribed manner, and specify the first fiscal year in respect of which it applies.

The election referred in the first paragraph shall be filed

(1)  where the election is to take effect on the day the person becomes a registrant, at the time the person applies to be registered or, where the effective date of the person’s registration is after that time, at any time between that time and that effective date;

(2)  where the election is made under section 460 and the reporting period of the person ending immediately before the day the election is to take effect is a fiscal quarter of the person, within three months after that day; and

(3)  in all other cases, within two months after the day the election is to take effect.

1994, c. 22, s. 624.