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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 518r9
Disposition versions
518R9. Notwithstanding section 518R4, where a person is required to determine the proportion provided for therein and where the data respecting his most recent fiscal period are not available, the proportion shall be determined using the estimated data for that fiscal period.
Likewise, where it is a person’s first fiscal period or where his most recent fiscal period was less than 12 months, the proportion shall be determined using the estimated data for his first fiscal period of 12 months.
A person shall, within 6 months following the end of his most recent fiscal period in the cases provided for in the first paragraph or the end of his first fiscal period of 12 months in the cases provided for in the second paragraph, adjust the tax that he has paid under Title III of the Act using the real data for the fiscal period and pay the tax or apply for it to be refunded to the person who paid the premium.
