T-0.1 - Act respecting the Québec sales tax

Section 457.1.1 Disposition versions

2001-12-20

457.1.1. For the purposes of section 457.1, where a person is required under that section to add, in determining the person’s net tax, an amount determined by reference to an input tax refund claimed by the person in a return for a reporting period in a fiscal year of the person, the appropriate reporting period of the person is

(1)  if the person ceases to be registered under Division I of Chapter VIII in a reporting period ending in that fiscal year, that reporting period;

(2)  if that fiscal year is the person’s reporting period, that reporting period; and

(3)  in any other case, the person’s reporting period that begins immediately after that fiscal year.

2001, c. 53, s. 382.