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T-0.1 - Act respecting the Québec sales tax

Section 324.7
Disposition versions

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324.7. Subject to sections 324.8, 324.9 and 326, where an individual dies, this Title applies as though the succession of the individual were the individual and the individual had not died, except that
(1)  the reporting period of the individual during which the individual died ends on the day the individual died; and
(2)  a reporting period of the succession begins on the day after the individual died and ends on the day the reporting period of the individual would have ended if the individual had not died.
1997, c. 85, s. 614.
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