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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 433.16r6
Disposition versions
433.16R6. An election under section 433.16R5 ceases to be effective on the earlier of
(1) the first day of the fiscal year of the person in which the person becomes a selected listed financial institution for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(2) the day on which a revocation of the election becomes effective.
A financial institution that has made an election under section 433.16R5 may revoke the election by filing with the Minister, in the manner determined by the Minister, a notice of revocation in prescribed form containing prescribed information not later than the day on which the revocation is to become effective or any later day that the Minister may determine.
