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

Section 389r9
Disposition versions

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389R9. For the purposes of section 389 of the Act, a person ceases to be a prescribed person at the earliest of
(1)   if the threshold amount for a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year;
(2)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the person exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000; and
(3)  if the purchase threshold for a fiscal year of the person exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year.
O.C. 1463-2001, s. 28; O.C. 701-2013, s. 26.
389R9. For the purposes of section 389 of the Act, a person ceases to be a prescribed person at the earliest of
(1)   if the threshold amount for a fiscal year of the person exceeds $500,000, the end of the first fiscal quarter in that fiscal year;
(2)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the person exceeds $500,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $500,000; and
(3)  if the purchase threshold for a fiscal year of the person exceeds $2,000,000, the end of the first fiscal quarter in that fiscal year.
O.C. 1463-2001, s. 28.
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