Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

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

Section 434r8.6
Disposition versions

Full text
434R8.6. A registrant who has elected to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 ceases to be a registrant who may so determine that net tax at the earliest of
(1)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $1,000,000;
(2)  if the threshold amount for a fiscal year of the registrant exceeds $1,000,000, the end of the first fiscal quarter in that fiscal year;
(3)  if the registrant is not a public service body and the purchase threshold of the registrant for a particular day exceeds $4,000,000, the end of the preceding day;
(4)  if the registrant is a public service body and the purchase threshold for a fiscal year of the registrant exceeds $4,000,000, the end of the first fiscal quarter in that fiscal year; and
(5)  if the registrant becomes a person referred to in the definition of “listed financial institution” in section 1 of the Act during a fiscal quarter of the registrant, the end of that fiscal quarter.
O.C. 1463-2001, s. 39; O.C. 701-2013, s. 37.
434R8.6. A registrant who has elected to determine the net tax of the registrant in accordance with sections 434R8.1 to 434R8.14 ceases to be a registrant who may so determine that net tax at the earliest of
(1)  if the threshold amount for the second or third fiscal quarter in a fiscal year of the registrant exceeds $500,000, the end of the first fiscal quarter in that fiscal year for which the threshold amount exceeds $500,000;
(2)  if the threshold amount for a fiscal year of the registrant exceeds $500,000, the end of the first fiscal quarter in that fiscal year;
(3)  if the registrant is not a public service body and the purchase threshold of the registrant for a particular day exceeds $2,000,000, the end of the preceding day;
(4)  if the registrant is a public service body and the purchase threshold for a fiscal year of the registrant exceeds $2,000,000, the end of the first fiscal quarter in that fiscal year; and
(5)  if the registrant becomes a person referred to in the definition of “listed financial institution” in section 1 of the Act during a fiscal quarter of the registrant, the end of that fiscal quarter.
O.C. 1463-2001, s. 39.
© Gouvernement du Québec