T-0.1 - Act respecting the Québec sales tax

Section 458.2 Disposition versions

1995-12-15

458.2. Where a person is a registrant at any time in a fiscal year of the person, the person shall notify the Minister of the first and last days of each of the fiscal quarters and fiscal months in the year in prescribed form containing prescribed information and filed with and as prescribed by the Minister on or before the day that is

(1)  where the person becomes a registrant in that fiscal year, the later of

(a)  the day the person files an application for registration or, where the person was required under section 410 or 410.1 to file that application, the day the person was so required to file that application, and

(b)  the effective date of the registration; and

(2)  in any other case, the first day of that fiscal year.

The first paragraph does not apply in cases where section 458.6 applies.

1994, c. 22, s. 617; 1995, c. 63, s. 466.

1994-06-17

458.2. Subject to section 458.6, a person shall file with and as prescribed by the Minister, in prescribed form containing prescribed information, the information referred to in subsection 3 of section 243 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in accordance with subsections 1 and 2 of that section, where

(1)  the person is referred to in section 459.1; or

(2)  the person makes or has made an election under section 459.4 that is in effect on the day described in the second paragraph and the person is not a registrant under Subdivision d of Division V of Part IX of the Excise Tax Act or the reporting period of the person is the fiscal year of the person within the meaning of Part IX of that Act for the purposes of that Act.

The information referred to in the first paragraph shall be filed on or before the day that is

(1)  where the person becomes a registrant in a fiscal year, the later of

(a)  the day the person files an application for registration or, where the person was required under section 410 or 410.1 to file an application, the day the person was required to so file, and

(b)  the day on which the registration became effective;

(2)  where the reporting period of the person is the fiscal quarter in a fiscal year, the first day in that fiscal year immediately following the effective day of the election made by the person under section 459.4; and

(3)  in any other case, the first day of the fiscal year of the person.

Where a person fails to file the information referred to in the first paragraph with the Minister in accordance with this section, the following rules apply:

(1)  where the fiscal year of the person is a calendar year, the fiscal quarters of the person are deemed to be calendar quarters; and

(2)  notwithstanding section 458.4, where the fiscal year of the person is not a calendar year, the fiscal year of the person is deemed to be a calendar year and the fiscal quarters of the person are deemed to be calendar quarters.

1994, c. 22, s. 617.