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T-0.1 - Act respecting the Québec sales tax

Section 458.2.1
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458.2.1. Where a person fails to determine the fiscal quarters or fiscal months in a fiscal year of the person in accordance with the rules set out in section 458.1.1 or 458.1.2, or fails to satisfy the requirements of section 458.2, the following rules apply:
(1)  if the fiscal year of the person is the calendar year, the fiscal quarters and fiscal months of the person are deemed to be the calendar quarters and calendar months; and
(2)  notwithstanding section 458.4, if the fiscal year of the person is not the calendar year, the fiscal year of the person is deemed to be the calendar year and the fiscal quarters and fiscal months of the person are deemed to be the calendar quarters and calendar months.
1995, c. 63, s. 467.
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