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

Section 434r6
Disposition versions

Full text
434R6. A registrant that is a non-profit organization, other than a selected public service body and a specified facility operator, that has filed an election to determine the net tax of the registrant in accordance with sections 434R1 to 434R8 ceases to be a registrant who may so determine that net tax immediately before the beginning of the following fiscal year:
(1)  where the fiscal year corresponds to its reporting period, the fiscal year at the end of which it is not a qualifying non-profit organization; or
(2)  in all other cases, the fiscal year at the beginning of which it is not a qualifying non-profit organization.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 36.
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