Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 458.5
Disposition versions

Full text
458.5. A person may revoke an election made under section 458.4 as prescribed by the Minister, in prescribed form containing prescribed information.
For the purposes of the first paragraph, the following rules apply:
(1)  the revocation is effective on the first day of a taxation year of the person that begins more than one year after the day the election under section 458.4 became effective; and
(2)  the revocation shall specify the day it is to become effective and shall be filed with the Minister on or before that day.
1994, c. 22, s. 617.
© Gouvernement du Québec