Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 434r6
Disposition versions

Full text
434R6. A registrant that is a non-profit organization, other than a selected public service body and a specified facility operator, that has filed an election to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 ceases to be a registrant who may so determine that net tax immediately before the beginning of the following fiscal year:
(1)  where the fiscal year corresponds to its reporting period, the fiscal year at the end of which it is not a qualifying non-profit organization; or
(2)  in all other cases, the fiscal year at the beginning of which it is not a qualifying non-profit organization.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 36.
© Gouvernement du Québec