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T-0.1 - Act respecting the Québec sales tax
Section 464
Disposition versions
464. (Repealed).
464. Where, at any time, the reporting period of a person who is a registrant is modified, the reporting period of the person, determined under subdivision 1, preceding the effective day of the new reporting period is deemed to end on the day immediately preceding that day.
464. Where an election under section 460 or 460.1 ceases to be in effect because the threshold amount of the registrant for a particular month of the particular calendar year exceeds $1 000 in the case of an election under section 460 or $4 280 in the case of an election under section 460.1, the reporting period immediately preceding the particular month is deemed to be period beginning on the first day of the particular calendar year in the case of an election under section 460 or the first day of the particular calendar quarter in the case of an election under section 460.1 and ending on the day preceding the day on which the election ceases to be in effect.
464. Where an election under section 460 ceases to be in effect because the threshold amount of the registrant for a particular month of the particular calendar year exceeds $1 000, the reporting period immediately preceding the particular month is deemed to be the period beginning on the first day of the particular year and ending on the day preceding the day on which the election ceases to be in effect.
