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T-0.1 - Act respecting the Québec sales tax
Section 439
Disposition versions
439. (Repealed).
439. Where tax under section 16 is payable by a person by reason of section 289 or 289.1, the person shall remit the tax to the Minister and file with and as prescribed by the Minister a return in respect of the tax in prescribed form containing prescribed information,
(1) where the person is a registrant, on or before the day on or before which the person is required to file a return for the reporting period in which the tax became payable; and
(2) in any other case, on or before the last day of the month following the month in which the tax became payable.
439. Where tax under section 16 is payable by a person by reason of section 289 or 289.1, the person shall remit the tax to the Minister and file with and as prescribed by the Minister a return in respect of the tax in prescribed form containing prescribed information, on or before the last day of the month following the month in which the tax became payable.
439. Where tax under section 16 is payable by a person by reason of section 289, the person shall remit the tax to the Minister and file with and as prescribed by the Minister a return in respect of the tax in prescribed form containing prescribed information, on or before the last day of the month following the month in which the tax became payable.
