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T-0.1 - Act respecting the Québec sales tax
Section 458.1.2
Disposition versions
458.1.2. The fiscal months in a fiscal year of a person shall be determined in accordance with the following rules:
(1) the first fiscal month in each fiscal quarter in the year shall begin on the first day of that fiscal quarter, and the last fiscal month in each fiscal quarter shall end on the last day of that fiscal quarter;
(2) each fiscal month shall be shorter than 36 days except that the Minister may, on request in writing made in prescribed form containing prescribed information and filed with the Minister in prescribed manner, allow the person to have one fiscal month that is longer than 35 days in a fiscal quarter; and
(3) each fiscal month shall be longer than 27 days unless
(a) that fiscal month is the first or last fiscal month in a fiscal quarter, or
(b) the Minister, on request in writing made in prescribed form containing prescribed information and filed with the Minister in prescribed manner, allows the person to have that fiscal month shorter than 28 days.
