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T-0.1 - Act respecting the Québec sales tax
Section 435
Disposition versions
435. An election made under section 434 ceases to have effect on the earlier of
(1) the first day of the reporting period of the registrant in which he ceases to be a prescribed registrant or a member of a prescribed class of registrants; and
(2) the day on which a revocation of the election becomes effective.
435. An election made under section 434 ceases to have effect on the earlier of
(1) the first day of the reporting period of the registrant in which he ceases to be a prescribed registrant or a member of a prescribed class of registrants; and
(2) where, on or before the day on or before which a return for a reporting period of the registrant is required under this chapter to be filed, the registrant files, with the return for the period, a notice of revocation of the election in prescribed form containing prescribed information, the last day of that reporting period.
A notice of revocation under subparagraph 2 of the first paragraph shall not be filed with a return for a reporting period of the registrant that ends earlier than one year after the election became effective.
