T-0.1 - Act respecting the Québec sales tax

Section 433.19.16 Disposition versions

2015-10-21

433.19.16. An election under section 433.19.15 is to

(1)  be made in the prescribed form containing prescribed information;

(2)  set out the first fiscal year of the person during which the election is to be in effect; and

(3)  be filed with the Minister, in the manner determined by the Minister, on or before the first day of the fiscal year or any later day determined by the Minister.

If an election under section 433.19.15 is revoked and such revocation becomes effective on a particular day, in accordance with section 433.19.17, any subsequent election under section 433.19.15 is not a valid election unless the first day of the fiscal year set out in the subsequent election is a day that is at least five years after the particular day or any earlier day as the Minister may determine on application by the person.

2015, c. 21, s. 753.