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T-0.1 - Act respecting the Québec sales tax

Section 306
Disposition versions

Full text
306. The reporting period of the person during which the person becomes a bankrupt shall end on the particular day and a new reporting period of the person in relation to the activities of the person to which the bankruptcy relates shall begin on the day immediately after the particular day.
1991, c. 67, s. 306; 1994, c. 22, s. 527.
306. A reporting period of the bankrupt is deemed to have begun on the day that included that time.
1991, c. 67, s. 306.
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