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 - Act respecting the Québec sales tax

Section 289.9.2
Disposition versions

Full text
289.9.2. An election under the first paragraph of section 289.9 or 289.9.1 must
(1)  be made in the prescribed form containing prescribed information;
(2)  specify the day on which the election is to become effective, which must be the first day of a fiscal year of the participating employer; and
(3)  be filed by the participating employer with the Minister in prescribed manner on or before the day on which the election is to become effective or any later day that the Minister may determine.
2020, c. 16, s. 216.
© Gouvernement du Québec