T-0.1 - Act respecting the Québec sales tax

Section 435.3 Disposition versions

2010-03-01

435.3. Where a registrant makes an election under section 434 and as a result of the election the net tax of the registrant is required to be determined in accordance with the provisions of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2),

(1)  subparagraph 1 of the second paragraph of section 434 does not apply to the election;

(2)  notwithstanding section 434, the election shall be made before a return under this chapter is filed for the reporting period of the registrant in which the election becomes effective; and

(3)  paragraph 2 of section 435.2 does not apply to a revocation of the election.

1995, c. 1, s. 327.

1995-01-30

435.3. Where a registrant makes an election under section 434 and as a result of the election the net tax of the registrant is required to be determined in accordance with the provisions of the Regulation respecting the Québec sales tax, as enacted by Order in Council 1607-92 dated 4 November 1992 or as amended or replaced by any later order,

(1)  subparagraph 1 of the second paragraph of section 434 does not apply to the election;

(2)  notwithstanding section 434, the election shall be made before a return under this chapter is filed for the reporting period of the registrant in which the election becomes effective; and

(3)  paragraph 2 of section 435.2 does not apply to a revocation of the election.

1995, c. 1, s. 327.