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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 434r8.12
Disposition versions
434R8.12. An amount shall not be included in determining the total for B in the formula in section 434R8.8 in respect of a reporting period of a registrant during which an election to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 is in effect if the amount became payable, or was paid without having become payable, by the registrant while the election was not in effect.
