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T-0.1 - Act respecting the Québec sales tax
Section 458.1.1
Disposition versions
458.1.1. The fiscal quarters in a fiscal year of a person shall be determined in accordance with the following rules:
(1) there shall not be more than four fiscal quarters in the year;
(2) the first fiscal quarter in the year shall begin on the first day of that year, and the last fiscal quarter in the year shall end on the last day of that year;
(3) each fiscal quarter shall be shorter than 120 days; and
(4) except for the first and last fiscal quarters in the year, each fiscal quarter shall be longer than 83 days.
