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F-2.1, r. 14 - Regulation governing the municipal tax for 9-1-1
Section 14
Disposition versions
14. The provider referred to in section 13 may elect to have the period in which it must render an account of the tax to the Minister of Revenue correspond with its fiscal year, fiscal quarter or fiscal month, within the meaning of section 1 of the Act respecting the Québec sales tax (chapter T-0.1).
The provider must then render an account of the tax to the Minister on or before the last day of the third month following the end of its fiscal year, the month following the end of its fiscal quarter or the month following the end of its fiscal month, as the case may be.
The provider may make the election by sending, on or before the day on which it takes effect, a notice in writing to the Minister specifying the fiscal year, fiscal quarter or fiscal month to which the elected period must correspond.
The election takes effect on the first day of the period in respect of which it is made. The election remains in effect until the earliest of
(1) the first day on which a new election takes effect; or
(2) 1 January of the year following the day on which the provider revokes the election.
14. The provider referred to in section 13 may elect to have the period in which it must render an account of the tax to the Minister of Revenue correspond with its fiscal year, fiscal quarter or fiscal month, within the meaning of section 458.1 of the Act respecting the Québec sales tax (chapter T-0.1).
The provider must then render an account of the tax to the Minister on or before the last day of the third month following the end of its fiscal year, the month following the end of its fiscal quarter or the month following the end of its fiscal month, as the case may be.
The provider may make the election by sending, on or before the day on which it takes effect, a notice in writing to the Minister specifying the fiscal year, fiscal quarter or fiscal month to which the elected period must correspond.
The election takes effect on the first day of the period in respect of which it is made. The election remains in effect until the earliest of
(1) the first day on which a new election takes effect; or
(2) 1 January of the year following the day on which the provider revokes the election.
