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T-0.1 - Act respecting the Québec sales tax
Section 433.19.6
Disposition versions
433.19.6. An election made under section 433.19.4 by a person becomes effective on the first day of the person’s fiscal year that is set out in the election and ceases to have effect on the earlier of
(1) the first day of the person’s fiscal year in which the person either ceases to be an investment plan or a selected listed financial institution or becomes a selected listed financial institution for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(2) the day on which a revocation of the election becomes effective.
A person that has made an election under section 433.19.4 may revoke the election by filing a notice of revocation with the Minister in the prescribed form containing prescribed information, and the revocation becomes effective on the first day of a particular fiscal year of the person that begins at least three years after the election became effective.
