T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 434r8.13 Disposition versions

2012-09-01

434R8.13. If an election to determine the net tax of a registrant in accordance with sections 434R8.1 to 434R8.14 ceases to have effect during a reporting period of the registrant and tax under section 16 or 17 of the Act becomes payable or is paid without having become payable by the registrant, after the election ceases to have effect but during the period, in respect of the supply or bringing into Québec of property or a service, for the purposes referred to in the first paragraph of section 434R8.8, the amount of tax that became payable or was paid without having become payable by the registrant during the period in respect of that supply or bringing into Québec is, notwithstanding section 434R8.8, deemed to be equal to the total of

(1)  the amount that would, but for this section, be determined under section 434R8.8 in respect of that supply or bringing into Québec; and

(2)  the tax under section 16 or 17 of the Act that became payable or was paid without having become payable by the registrant, after the election ceased to have effect but during the period, in respect of that supply or bringing into Québec.

O.C. 1463-2001, s. 39.