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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 434r2
Disposition versions
434R2. A registrant is a registrant who may file an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 if
(1) the registrant is, on the first day of the reporting period, a specified facility operator, a qualifying non-profit organization, a charity that is designated under sections 350.17.1 to 350.17.4 of the Act or a selected public service body;
(2) the registrant is not a listed financial institution or a registrant referred to in section 279R1; and
(3) where an election was made under section 434 of the Act, the election did not cease to have effect during the 365-day period ending immediately before the day mentioned in paragraph 1 by reason of the coming into effect of the revocation of the election.
434R2. A registrant is a registrant who may file an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 if
(1) the registrant is, on the first day of the reporting period, a specified facility operator, a qualifying non-profit organization, a charity that is designated under sections 350.17.1 to 350.17.4 of the Act or a selected public service body;
(2) the registrant is not a registrant referred to in section 279R1; and
(3) where an election was made under section 434 of the Act, the election did not cease to have effect during the 365-day period ending immediately before the day mentioned in paragraph 1 by reason of the coming into effect of the revocation of the election.
434R2. A registrant is a registrant who may file an election, to take effect on the first day of a reporting period of the registrant, to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 if
(1) the registrant is, on the first day of that reporting period, a specified facility operator, a qualifying non-profit organization, a charity that is designated under sections 350.17.1 to 350.17.4 of the Act, a selected public service body or a municipality;
(2) the registrant is not a registrant referred to in section 279R1; and
(3) where an election was made under section 434 of the Act, the election did not cease to have effect during the 365-day period ending immediately before the day mentioned in paragraph 1 by reason of the coming into effect of the revocation of the election.
