T-0.1 - Act respecting the Québec sales tax

Section 433.9 Disposition versions

1997-12-19

433.9. An election under section 433.8 by a charity shall

(1)  be filed in prescribed manner with the Minister in prescribed form containing prescribed information, on or before

(a)  where the first reporting period of the charity in which the election is in effect is a fiscal year of the charity, the first day of the second fiscal quarter of that year or such later date as the Minister may determine on application of the charity, and

(b)  in any other case, the day on or before which the return of the charity is required to be filed under this chapter for the first reporting period of the charity in which the election is in effect or on such later day as the Minister may determine on application of the registrant;

(2)  set out the day the election is to become effective, which day shall be the first day of a reporting period of the charity; and

(3)  remain in effect until a revocation of the election becomes effective.

1997, c. 85, s. 689.