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T-0.1 - Act respecting the Québec sales tax

Section 461
Disposition versions

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461. An election made under section 460 by a person shall remain in effect until the earliest of
(1)  the beginning of the day an election by the person under section 459.2 or 459.4 takes effect;
(2)  where the person is not a charity and the threshold amount of the person for the second or third fiscal quarter of the person in a fiscal year of the person exceeds $1,500,000, the beginning of the first fiscal quarter of the person for which the threshold amount exceeds that amount; and
(3)  where the person is not a charity and the threshold amount of the person for a fiscal year of the person exceeds $1,500,000, the beginning of that fiscal year.
1991, c. 67, s. 461; 1993, c. 19, s. 239; 1994, c. 22, s. 623; 1995, c. 1, s. 335; 1995, c. 63, s. 480; 1997, c. 85, s. 708; 2009, c. 15, s. 523.
461. An election made under section 460 by a person shall remain in effect until the earliest of
(1)  the beginning of the day an election by the person under section 459.2 or 459.4 takes effect;
(2)  where the person is not a charity and the threshold amount of the person for the second or third fiscal quarter of the person in a fiscal year of the person exceeds $500,000, the beginning of the first fiscal quarter of the person for which the threshold amount exceeds that amount; and
(3)  where the person is not a charity and the threshold amount of the person for a fiscal year of the person exceeds $500,000, the beginning of that fiscal year.
1991, c. 67, s. 461; 1993, c. 19, s. 239; 1994, c. 22, s. 623; 1995, c. 1, s. 335; 1995, c. 63, s. 480; 1997, c. 85, s. 708.
461. An election made under section 460 by a person shall remain in effect until the earliest of
(1)  the beginning of the day an election by the person under section 459.2 or 459.4 takes effect;
(2)  where the threshold amount of the person for the second or third fiscal quarter of the person in a fiscal year of the person exceeds $500,000, the beginning of the first fiscal quarter of the person for which the threshold amount exceeds that amount; and
(3)  where the threshold amount of the person for a fiscal year of the person exceeds $500,000, the beginning of that fiscal year.
1991, c. 67, s. 461; 1993, c. 19, s. 239; 1994, c. 22, s. 623; 1995, c. 1, s. 335; 1995, c. 63, s. 480.
461. An election made under section 460 shall remain in effect until the earliest of
(1)  where the threshold amount of the person for a particular fiscal year exceeds $2,500, the first day of that fiscal year;
(2)  where the threshold amount of the person for a particular fiscal month exceeds $2,500, the first day of that fiscal month; and
(3)  where an election is made by the person under section 459.2 or 459.4, the day the election takes effect.
1991, c. 67, s. 461; 1993, c. 19, s. 239; 1994, c. 22, s. 623; 1995, c. 1, s. 335.
461. An election made under section 460 shall remain in effect until the earliest of
(1)  where the threshold amount of the person for a particular fiscal year exceeds $1 500, the first day of that fiscal year;
(2)  where the threshold amount of the person for a particular fiscal month exceeds $1 500, the first day of that fiscal month; and
(3)  where an election is made by the person under section 459.2 or 459.4, the day the election takes effect.
1991, c. 67, s. 461; 1993, c. 19, s. 239; 1994, c. 22, s. 623.
461. An election under section 460 or 460.1 remains in effect until the earliest of
(1)  where the threshold amount of the registrant for a particular calendar year exceeds $1 000 in the case of an election under section 460 or $4 280 in the case of an election under section 460.1, the first day of that calendar year;
(2)  where the threshold amount of the registrant for a particular month exceeds $1 000 in the case of an election under section 460 or $4 280 in the case of an election under section 460.1, the first day of that month; and
(3)  where the Minister revokes an election pursuant to section 463, the first day of the calendar year immediately following the year in which the registrant files an application for revocation.
1991, c. 67, s. 461; 1993, c. 19, s. 239.
461. An election under section 460 remains in effect until the earliest of
(1)  where the threshold amount of the registrant for a particular calendar year exceeds $1 000, the first day of that calendar year;
(2)  where the threshold amount of the registrant for a particular month exceeds $1 000, the first day of that month; and
(3)  where the Minister revokes an election pursuant to section 463, the first day of the calendar year immediately following the year in which the registrant files an application for revocation.
1991, c. 67, s. 461.
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