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 466
Disposition versions

Full text
466. Where a person becomes a registrant on a particular day, the following periods are deemed to be separate reporting periods of the person:
(1)  the period beginning on the first day of the calendar month that includes the particular day and ending on the day immediately preceding the particular day; and
(2)  the period beginning on the particular day and ending on the last day of the reporting period of the person, determined under subdivision 1, that includes the particular day.
1991, c. 67, s. 466; 1994, c. 22, s. 627.
466. Where a person becomes a registrant on a particular day,
(1)  the period beginning on the first day of the calendar month that includes the particular day and ending on the day immediately preceding the particular day, and
(2)  the period beginning on the particular day and ending on the last day of the reporting period of the person,
are deemed to be separate reporting periods of the person.
1991, c. 67, s. 466.
© Gouvernement du Québec