T-0.1 - Act respecting the Québec sales tax

Section 465 Disposition versions

1995-12-15

465. (Repealed).

1991, c. 67, s. 465; 1993, c. 19, s. 243; 1994, c. 22, s. 627; 1995, c. 63, s. 487.

1994-06-17

465. Notwithstanding section 460, where a person whose reporting period is a fiscal year is required to collect tax under section 16 or collects an amount as or on account of that tax in respect of a supply by way of sale of capital property, the person shall remit the tax to the Minister and file with and as prescribed by the Minister a return relating to the tax, in prescribed form containing prescribed information, on or before the last day of the calendar month following the calendar month in which the tax became payable.

1991, c. 67, s. 465; 1993, c. 19, s. 243; 1994, c. 22, s. 627.

1993-06-15

465. Notwithstanding sections 460 and 460.1, where a registrant whose reporting period is the calendar year or the calendar quarter is required to collect tax under section 16 or collects an amount as or on account of that tax with respect to a supply of capital property by way of sale, the registrant shall remit the tax to the Minister and file with and as prescribed by the Minister a return relating to the tax, in prescribed form containing prescribed information, on or before the last day of the month following the month in which the tax became payable.

1991, c. 67, s. 465; 1993, c. 19, s. 243.

1992-07-01

465. Notwithstanding section 460, where a registrant whose reporting period is the calendar year is required to collect tax under section 16 or collects an amount as or on account of that tax with respect to a supply of capital property by way of sale, the registrant shall remit the tax to the Minister and file with and as prescribed by the Minister a return relating to the tax, in prescribed form containing prescribed information, on or before the last day of the month following the month in which the tax became payable.

1991, c. 67, s. 465.