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T-0.1 - Act respecting the Québec sales tax

Section 459.0.1
Disposition versions

Full text
459.0.1. Subject to sections 305, 306, 307, 314, 314.1, 315, 324.7, 461.1, 466 and 467, the reporting period of a registrant at a particular time in a fiscal year of the registrant is
(1)  the fiscal year of the registrant that includes that time
(a)  where the registrant has made an election under section 460 that is effective at that time,
(b)  where
i.  the registrant has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time,
ii.  an election under section 460 by the registrant would be effective at that time if the registrant had made such an election at the beginning of the fiscal year of the registrant that includes that time, and
iii.  except where the reporting period of the registrant that includes that time is deemed under section 305, 306, 307, 314, 314.1, 315, 324.7 or 466 to be a separate reporting period, the last reporting period of the registrant ending before that time was a fiscal year of the registrant;
(c)  the registrant is a charity and has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time, or
(d)  where the registrant is described in any of paragraphs 1 to 10 of the definition of “listed financial institution” in section 1 and has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time;
(2)  the fiscal month of the registrant that includes that time where
(a)  the threshold amount of the registrant for the fiscal year or fiscal quarter of the registrant that includes that time exceeds $6,000,000 and the registrant is neither described in any of paragraphs 1 to 10 of the definition of “listed financial institution” in section 1 nor a charity,
(b)  the last reporting period of the registrant ending before that time was the fiscal month of the registrant and the registrant has not made an election under section 459.4 or 460 that is effective at that time,
(c)  the registrant has made an election under section 459.2 or 459.2.1 that is effective at that time, or
(d)  the registrant is a clothing manufacturer within the meaning of section 350.48; and
(3)  (paragraph repealed);
(4)  the fiscal quarter of the registrant that includes that time, in all other cases.
1995, c. 63, s. 473; 1997, c. 85, s. 704; 2002, c. 9, s. 173; 2012, c. 28, s. 174.
459.0.1. Subject to sections 305, 306, 307, 314, 314.1, 315, 324.7, 461.1, 466 and 467, the reporting period of a registrant at a particular time in a fiscal year of the registrant is
(1)  the fiscal year of the registrant that includes that time
(a)  where the registrant has made an election under section 460 that is effective at that time,
(b)  where
i.  the registrant has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time,
ii.  an election under section 460 by the registrant would be effective at that time if the registrant had made such an election at the beginning of the fiscal year of the registrant that includes that time, and
iii.  except where the reporting period of the registrant that includes that time is deemed under section 305, 306, 307, 314, 314.1, 315, 324.7 or 466 to be a separate reporting period, the last reporting period of the registrant ending before that time was a fiscal year of the registrant;
(c)  the registrant is a charity and has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time, or
(d)  the registrant is a listed financial institution and has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time;
(2)  the fiscal month of the registrant that includes that time where
(a)  the threshold amount of the registrant for the fiscal year or fiscal quarter of the registrant that includes that time exceeds $6,000,000 and the registrant is neither a listed financial institution nor a charity,
(b)  the last reporting period of the registrant ending before that time was the fiscal month of the registrant and the registrant has not made an election under section 459.4 or 460 that is effective at that time,
(c)  the registrant has made an election under section 459.2 or 459.2.1 that is effective at that time, or
(d)  the registrant is a clothing manufacturer within the meaning of section 350.48; and
(3)  (paragraph repealed);
(4)  the fiscal quarter of the registrant that includes that time, in all other cases.
1995, c. 63, s. 473; 1997, c. 85, s. 704; 2002, c. 9, s. 173.
459.0.1. Subject to sections 305, 306, 307, 314, 314.1, 315, 324.7, 461.1, 466 and 467, the reporting period of a registrant at a particular time in a fiscal year of the registrant is
(1)  the fiscal year of the registrant that includes that time
(a)  where the registrant has made an election under section 460 that is effective at that time, or
(b)  where
i.  the registrant has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time,
ii.  an election under section 460 by the registrant would be effective at that time if the registrant had made such an election at the beginning of the fiscal year of the registrant that includes that time, and
iii.  except where the reporting period of the registrant that includes that time is deemed under section 305, 306, 307, 314, 314.1, 315, 324.7 or 466 to be a separate reporting period, the last reporting period of the registrant ending before that time was a fiscal year of the registrant;
(c)  the registrant is a charity and has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time, or
(d)  the registrant is a listed financial institution and has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time;
(2)  the fiscal month of the registrant that includes that time where
(a)  the threshold amount of the registrant for the fiscal year or fiscal quarter of the registrant that includes that time exceeds $6,000,000 and the registrant is neither a listed financial institution nor a charity,
(b)  the last reporting period of the registrant ending before that time was the fiscal month of the registrant and the registrant has not made an election under section 459.4 or 460 that is effective at that time, or
(c)  the registrant has made an election under section 459.2 or 459.2.1 that is effective at that time;
(3)  (paragraph repealed);
(4)  the fiscal quarter of the registrant that includes that time, in all other cases.
1995, c. 63, s. 473; 1997, c. 85, s. 704.
459.0.1. Subject to sections 461.1, 466 and 467, the reporting period of a registrant at a particular time in a fiscal year of the registrant is
(1)  the fiscal year of the registrant that includes that time
(a)  where the registrant has made an election under section 460 that is effective at that time, or
(b)  where
i.  the registrant has not made an election under section 459.2, 459.2.1 or 459.4 that is effective at that time,
ii.  an election under section 460 by the registrant would be effective at that time if the registrant had made such an election at the beginning of the fiscal year of the registrant that includes that time, and
iii.  except where the reporting period of the registrant that includes that time is deemed under section 466 to be a separate reporting period of the registrant ending before that time was a fiscal year of the registrant;
(2)  the fiscal month of the registrant that includes that time where
(a)  the threshold amount of the registrant for the fiscal year or fiscal quarter of the registrant that includes that time exceeds $6,000,000 and the registrant is not a listed financial institution,
(b)  the last reporting period of the registrant ending before that time was the fiscal month of the registrant and the registrant has not made an election under section 459.4 or 460 that is effective at that time, or
(c)  the registrant has made an election under section 459.2 or 459.2.1 that is effective at that time;
(3)  the fiscal year of the registrant that includes that time where the registrant is a listed financial institution and has not made an election under section 459.2, 459.2.1 or 459.4; and
(4)  the fiscal quarter of the registrant that includes that time, in all other cases.
1995, c. 63, s. 473.
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