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T-0.1 - Act respecting the Québec sales tax

Section 435
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435. An election made under section 434 ceases to have effect on the earlier of
(1)  the first day of the reporting period of the registrant in which he ceases to be a prescribed registrant or a member of a prescribed class of registrants; and
(2)  the day on which a revocation of the election becomes effective.
1991, c. 67, s. 435; 1995, c. 1, s. 326.
435. An election made under section 434 ceases to have effect on the earlier of
(1)  the first day of the reporting period of the registrant in which he ceases to be a prescribed registrant or a member of a prescribed class of registrants; and
(2)  where, on or before the day on or before which a return for a reporting period of the registrant is required under this chapter to be filed, the registrant files, with the return for the period, a notice of revocation of the election in prescribed form containing prescribed information, the last day of that reporting period.
A notice of revocation under subparagraph 2 of the first paragraph shall not be filed with a return for a reporting period of the registrant that ends earlier than one year after the election became effective.
1991, c. 67, s. 435.
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