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T-0.1 - Act respecting the Québec sales tax
FrançaisArticle 433.19.6
Versions de la disposition
433.19.6. An election made under section 433.19.4 by a person becomes effective on the first day of the person’s fiscal year that is set out in the election and ceases to have effect on the earlier of
1° the first day of the person’s fiscal year in which the person either ceases to be an investment plan or a selected listed financial institution or becomes a selected listed financial institution for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
2° the day on which a revocation of the election becomes effective.
A person that has made an election under section 433.19.4 may revoke the election by filing a notice of revocation with the Minister in the prescribed form containing prescribed information, and the revocation becomes effective on the first day of a particular fiscal year of the person that begins at least three years after the election became effective.
