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T-0.1 - Act respecting the Québec sales tax

Section 314
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314. Subject to sections 314.1 and 315, the reporting periods of the person begin and end on the days on which they would have begun and ended if the vesting had not occurred.
1991, c. 67, s. 314; 1994, c. 22, s. 532.
314. The reporting period of the person that began before that time and that, but for this section, would have ended after that time, is deemed to have ended on the day immediately before the day that included that time.
In addition, a reporting period of the person is deemed to have begun on the day that included that time.
1991, c. 67, s. 314.
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