L-3 - Licenses Act

Section 79.15.0.1 Disposition versions

1999-12-20

79.15.0.1. Subject to the third paragraph, where the reporting period of a retailer or supplier is a fiscal year within the meaning of section 458.1 of the Act respecting the Québec sales tax (chapter T-0.1) or a period determined under section 461.1 of that Act, the retailer or supplier shall, within one month after the end of each of the retailer’s or supplier’s fiscal quarter, within the meaning of section 458.1 of that Act, ending in the reporting period, pay to the Minister an amount equal to 1/4 of the instalment base of the retailer or supplier for that reporting period.

Sections 458.0.4 and 458.0.5 of the Act respecting the Québec sales tax apply to that instalment, with the necessary modifications.

Where the retailer or the supplier has complied with the obligation imposed under section 499.1 of the Act respecting the Québec sales tax for a particular fiscal quarter, the first paragraph does not apply to that retailer or supplier for that quarter.

1999, c. 83, s. 278.