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T-0.1 - Act respecting the Québec sales tax

Section 392
Disposition versions

Full text
392. (Repealed).
1991, c. 67, s. 392; 1994, c. 22, s. 581; 1997, c. 85, s. 670.
392. An election made under section 389 by a person may be revoked by the person effective on the first day of a claim period of the person.
1991, c. 67, s. 392; 1994, c. 22, s. 581.
392. A revocation of an election made under section 389 by a person shall
(1)  be made in prescribed form containing prescribed information; and
(2)  be filed with and as prescribed by the Minister on or before the earlier of
(a)  the day the person files with the Minister an application for a rebate under section 387 in respect of tax payable by the person in the claim period in which the revocation is to become effective; and
(b)  the day the person files with the Minister the return required under Chapter VIII for the reporting period of the person in which the revocation is to become effective.
1991, c. 67, s. 392.
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