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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 434r0.7
Disposition versions
434R0.7. For the purposes of sections 434R0.5 to 434R0.15, the threshold period for a particular reporting period of a registrant is
(1) where an election by the registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 becomes effective in the fiscal year that includes the particular reporting period, any period that consists of 4 fiscal quarters of the registrant and ends in one of the last 2 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant in which the election becomes effective; or
(2) where an election by the registrant to determine the net tax of the registrant in accordance with sections 434R0.5 to 434R0.15 became effective before, and is in effect at, the beginning of the particular fiscal year of the registrant that includes the particular reporting period, the fiscal year of the registrant immediately preceding the particular fiscal year.
