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T-0.1 - Act respecting the Québec sales tax

Section 434
Disposition versions

Full text
434. A registrant, other than a charity that is not designated under sections 350.17.1 to 350.17.4, who is a prescribed registrant or a member of a prescribed class of registrants may elect to determine the net tax of the registrant for a reporting period during which the election is in effect by a prescribed method.
An election made under the first paragraph by a registrant shall
(1)  be filed with and as prescribed by the Minister in prescribed form containing prescribed information;
(2)  set out the day the election is to become effective, which day shall be the first day of a reporting period of the registrant; and
(3)  be filed
(a)  where the first reporting period of the registrant in which the election is in effect is the fiscal year of the registrant, on or before the first day of the second fiscal quarter of that fiscal year or on such later day as the Minister may determine on application of the registrant, and
(b)  in any other case, on or before the day on or before which the return of the registrant is required to be filed under this chapter for the first reporting period of the registrant in which the election is in effect or on such later day as the Minister may determine on application of the registrant.
1991, c. 67, s. 434; 1994, c. 22, s. 603; 1997, c. 85, s. 690; 2001, c. 53, s. 373; 2015, c. 21, s. 758.
434. A registrant, other than a charity that is not designated under sections 350.17.1 to 350.17.4, who is a prescribed registrant or a member of a prescribed class of registrants may elect to determine the net tax of the registrant for a reporting period during which the election is in effect by a prescribed method.
An election made under the first paragraph by a registrant shall
(1)  be filed with and as prescribed by the Minister in prescribed form containing prescribed information;
(2)  set out the day the election is to become effective, which day shall be the first day of a reporting period of the registrant; and
(3)  be filed
(a)  where the first reporting period of the registrant in which the election is in effect is the fiscal year of the registrant, on or before the first day of the second fiscal quarter of that fiscal year or on such later day as the Minister may determine on application of the registrant, and
(b)  in any other case, on or before the day on or before which the return of the registrant is required to be filed under this chapter for the first reporting period of the registrant in which the election is in effect or on such later day as the Minister may determine on application of the registrant.
For the purposes of this section, the fiscal year of a person is the fiscal year of the person within the meaning of section 458.1.
1991, c. 67, s. 434; 1994, c. 22, s. 603; 1997, c. 85, s. 690; 2001, c. 53, s. 373.
434. A registrant, other than a charity, who is a prescribed registrant or a member of a prescribed class of registrants may elect to determine the net tax of the registrant for a reporting period during which the election is in effect by a prescribed method.
An election made under the first paragraph by a registrant shall
(1)  be filed with and as prescribed by the Minister in prescribed form containing prescribed information;
(2)  set out the day the election is to become effective, which day shall be the first day of a reporting period of the registrant; and
(3)  be filed
(a)  where the first reporting period of the registrant in which the election is in effect is the fiscal year of the registrant, on or before the first day of the second fiscal quarter of that fiscal year or on such later day as the Minister may determine on application of the registrant, and
(b)  in any other case, on or before the day on or before which the return of the registrant is required to be filed under this chapter for the first reporting period of the registrant in which the election is in effect or on such later day as the Minister may determine on application of the registrant.
For the purposes of this section, the fiscal year of a person is the fiscal year of the person within the meaning of section 458.1.
1991, c. 67, s. 434; 1994, c. 22, s. 603; 1997, c. 85, s. 690.
434. A registrant who is a prescribed registrant or a member of a prescribed class of registrants may elect to determine his net tax for a reporting period during which the election is in effect by a prescribed method.
An election made under the first paragraph by a registrant shall
(1)  be filed with and as prescribed by the Minister in prescribed form containing prescribed information;
(2)  set out the day the election is to become effective, which day shall be the first day of a reporting period of the registrant; and
(3)  be filed
(a)  where the first reporting period of the registrant in which the election is in effect is the fiscal year of the registrant, on or before the first day of the second fiscal quarter of that fiscal year or on such later day as the Minister may determine on application of the registrant, and
(b)  in any other case, on or before the day on or before which the return of the registrant is required to be filed under this chapter for the first reporting period of the registrant in which the election is in effect or on such later day as the Minister may determine on application of the registrant.
For the purposes of this section, the fiscal year of a person is the fiscal year of the person within the meaning of section 458.1.
1991, c. 67, s. 434; 1994, c. 22, s. 603.
434. A registrant who is a prescribed registrant or a member of a prescribed class of registrants may elect to determine his net tax for a reporting period during which the election is in effect by a prescribed method.
An election made under the first paragraph by a registrant shall
(1)  be filed with and as prescribed by the Minister in prescribed form containing prescribed information;
(2)  set out the day the election is to become effective, which day shall be the first day of a reporting period of the registrant; and
(3)  be filed
(a)  where the first reporting period of the registrant in which the election is in effect is a calendar year, on or before the first day of the second quarter of that year or such later day as the Minister may determine on application of the registrant, and
(b)  in any other case, on or before the day on or before which the return of the registrant is required to be filed under this chapter for the first reporting period of the registrant in which the election is in effect.
1991, c. 67, s. 434.
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