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T-0.1 - Act respecting the Québec sales tax
Section 499.6
Disposition versions
499.6. The election made by a person under section 499.4 remains in effect until the earliest of
(1) the beginning of the day on which a new election made under section 499.4 takes effect;
(2) the beginning of the day on which an election made by the person under Division IV of Chapter VIII of Title I in respect of the reporting period provided for in that Division takes effect, where that election causes that reporting period to differ from the one elected by the person under paragraph 2 of section 499.4; and
(3) if the person made an election under paragraph 1 of section 499.4, the first day of the reporting period during which the total of the specific tax and the amount equal to the specific tax, if any, that the person remitted to the Minister reaches $3,000.
499.6. The election made by a person under section 499.4 remains in effect until the earliest of
(1) the beginning of the day on which a new election made under section 499.4 takes effect;
(2) the beginning of the day on which an election made by the person under Division IV of Chapter VIII of Title I in respect of the reporting period provided for in that Division takes effect, where that election causes that reporting period to differ from the one elected by the person under paragraph 2 of section 499.4; and
(3) if the person made an election under paragraph 1 of section 499.4, the first day of the reporting period during which the total of the specific tax and the amount equal to the specific tax, if any, that the person remitted to the Minister reaches $1,500.
