T-0.1 - Act respecting the Québec sales tax

Section 457 Disposition versions

1992-07-01

457. For the purposes of section 456, the appropriate reporting period of a registrant in respect of a supply by way of lease to the registrant of a passenger vehicle in a taxation year of the registrant is

(1)  where the registrant ceases in or at the end of that taxation year to be registered under Division I, the last reporting period of the registrant in that year;

(2)  where the reporting period of the registrant is the calendar year, the calendar year in which that taxation year ends; and

(3)  in any other case, the reporting period of the registrant that begins immediately after that taxation year.

1991, c. 67, s. 457.