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T-0.1 - Act respecting the Québec sales tax

Section 335
Disposition versions

Full text
335. An election under section 334 made jointly by a particular member of a qualifying group and another member of the group ceases to have effect on the earliest of
(1)  the day on which the particular member ceases to be a specified member of the group;
(2)  the day on which the other member ceases to be a specified member of the group; and
(3)  the day on which the election is revoked jointly by those members.
1991, c. 67, s. 335; 1994, c. 22, s. 550; 2001, c. 53, s. 333.
335. An election under section 334 made jointly by a person who is a specified member of a closely related group and a corporation ceases to have effect on the earliest of
(1)  the day the person ceases to be a specified member of the group;
(2)  the day the corporation ceases to be a specified member of the group; and
(3)  the day a revocation of the election made jointly by the person and the corporation takes effect.
1991, c. 67, s. 335; 1994, c. 22, s. 550.
335. An election under section 334 relating to supplies made between a specified member of a closely related group and a corporation shall be made in prescribed form containing prescribed information and be filed by the member with and as prescribed by the Minister
(1)  on or before the day on or before which a return under Chapter VIII for the first reporting period in a calendar year of the member is required to be filed; or
(2)  where the member or the corporation became a member of the group at any time during a reporting period in a calendar year of the member, on or before the first day on or before which a return for that period is required under Chapter VIII to be filed by the member or the corporation.
1991, c. 67, s. 335.
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