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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 434r0.10
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434R0.10. Where, at any time in the first fiscal quarter in a fiscal year of a registrant, the registrant ceases to be a registrant who may determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 or a revocation of an election by the registrant becomes effective, the rate applicable for reporting periods of the registrant ending in that fiscal quarter is the rate applicable for the reporting period of the registrant ending immediately before the beginning of that fiscal quarter.
O.C. 1463-2001, s. 29.
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