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T-0.1 - Act respecting the Québec sales tax
Section 459.2
Disposition versions
459.2. A person may make an election to have a reporting period that is a fiscal month of the person.
An election under the first paragraph shall take effect
(1) where the person is a registrant, on the first day of the fiscal year of the person; or
(2) on the day the person becomes a registrant.
459.2. A person may make an election to have a reporting period that is a fiscal month of the person.
