T-0.1 - Act respecting the Québec sales tax

Section 457.1.6 Disposition versions

2004-11-03

457.1.6. Where a registrant is required under section 457.1.4 to add, in determining the registrant’s net tax, an amount determined by reference to an input tax refund claimed by the registrant in a return for a reporting period in a particular fiscal year, the appropriate reporting period is

(1)  where the registrant ceases to be registered under Division I of Chapter VIII in a reporting period ending in the particular fiscal year, that reporting period;

(2)  where the registrant’s reporting period is the registrant’s fiscal year, the reporting period that is the later of

(a)  the particular fiscal year, and

(b)  the fiscal year in which the taxation year referred to in subparagraph 1 of the first paragraph of section 457.1.4 ends;

(3)  where the registrant’s reporting period is the registrant’s fiscal quarter, the reporting period that begins immediately after the later of

(a)  the particular fiscal year, and

(b)  the fiscal year in which the taxation year referred to in subparagraph 1 of the first paragraph of section 457.1.4 ends; and

(4)  where the registrant’s reporting period is the registrant’s fiscal month, the registrant’s fifth reporting period that begins immediately after the later of

(a)  the particular fiscal year, and

(b)  the fiscal year in which the taxation year referred to in subparagraph 1 of the first paragraph of section 457.1.4 ends.

2004, c. 21, s. 537.