T-0.1 - Act respecting the Québec sales tax

Section 459 Disposition versions

1997-12-19

459. Subject to sections 466 and 467, the reporting period of a person who is not a registrant is a calendar month.

1991, c. 67, s. 459; 1993, c. 19, s. 237; 1994, c. 22, s. 619; 1995, c. 63, s. 472; 1997, c. 85, s. 703.

1995-12-15

459. Subject to sections 459.2 to 459.5, 466 and 467,

(1)  the reporting period of a person who is neither a registrant nor a listed financial institution is a calendar month; and

(2)  the reporting period of a listed financial institution that is not a registrant is the fiscal year of the institution.

1991, c. 67, s. 459; 1993, c. 19, s. 237; 1994, c. 22, s. 619; 1995, c. 63, s. 472.

1994-06-17

459. The reporting period

(1)  of a person who is not a registrant is, subject to sections 466 and 467, a calendar month; and

(2)  of a person who is a registrant at a particular time in a fiscal year of the person is, subject to sections 464, 466 and 467,

(a)  where the person has made an election under section 460 that is effective at that time, the fiscal year of the person that includes that time,

(b)  where the person has made an election under section 459.4 that is effective at that time, the fiscal quarter of the person that includes that time, and

(c)  in all other cases, the fiscal month of the person that includes that time.

1991, c. 67, s. 459; 1993, c. 19, s. 237; 1994, c. 22, s. 619.

1993-06-15

459. Subject to sections 460, 460.1, 464, 466 and 467, the reporting period of a registrant or of a person who is not a registrant is a calendar month.

Notwithstanding the first paragraph, a registrant whose accounting period is not the calendar month may use a reporting period corresponding to that period, where the following conditions are met:

(1)  the accounting system of the registrant comprises twelve periods;

(2)  the periods end within seven days prior or subsequent to the last day of a particular calendar month;

(3)  the periods comprise no fewer than 28 days and no more than 35 days.

A reporting period referred to in the second paragraph is deemed to end on the last day of the particular calendar month.

1991, c. 67, s. 459; 1993, c. 19, s. 237.

1992-07-01

459. Subject to sections 460, 464, 466 and 467, the reporting period of a registrant or of a person who is not a registrant is a calendar month.

1991, c. 67, s. 459.