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T-0.1 - Act respecting the Québec sales tax
Section 42.0.19
Disposition versions
42.0.19. Any method used by a financial institution in accordance with any of sections 42.0.15 to 42.0.17 in respect of any of its fiscal years may not, after the day on which the financial institution is required to file the return provided for in Division IV of Chapter VIII for the first reporting period in the fiscal year, be altered or substituted with another method for the fiscal year, unless the Minister consents to the alteration or substitution.
Where the Minister of National Revenue consents, in accordance with subsection 17 of section 141.02 of the Excise Tax Act (R.S.C. 1985, c. E-15), that a method used by a financial institution for any of its fiscal years be altered or substituted with another method for the fiscal year, the Minister is deemed to consent to the alteration or substitution.
