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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 434r0.11
Disposition versions
434R0.11. 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 434R0.5 to 434R0.15 if
(1) the registrant is, at any time in the reporting period, a specified registrant;
(2) the total threshold amount for the reporting period does not exceed $418,952; and
(3) the registrant was engaged in commercial activities throughout the 365-day period ending immediately before the beginning of the reporting period and an election of the registrant did not cease to have effect in that 365-day period because of a revocation of the election.
434R0.11. 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 434R0.5 to 434R0.15 if
(1) the registrant is, at any time in the reporting period, a specified registrant;
(2) the total threshold amount for the reporting period does not exceed $219,000; and
(3) the registrant was engaged in commercial activities throughout the 365-day period ending immediately before the beginning of the reporting period and an election of the registrant did not cease to have effect in that 365-day period because of a revocation of the election.
