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T-0.1 - Act respecting the Québec sales tax

Section 433.15.12
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433.15.12. For the purposes of this subdivision III and the regulations made under it, if a particular fiscal year would be, in the absence of this section, the first fiscal year of an investment plan, the following rules apply:
(1)  the investment plan is deemed to have both another fiscal year that immediately precedes the particular fiscal year, and another taxation year that immediately precedes the taxation year in which the particular fiscal year ends; and
(2)  the other fiscal year referred to in paragraph 1 is deemed to end in the other taxation year referred to in that paragraph.
2015, c. 21, s. 748.
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