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T-0.1 - Act respecting the Québec sales tax
Section 458.3
Disposition versions
458.3. (Repealed).
458.3. Where a person who is not a registrant under Subdivision d of Division V of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) or whose reporting period is the fiscal year of the person for the purposes of Part IX of that Act files with the Minister the information referred to in section 458.2 in accordance with that section, the Minister, on request in writing made in prescribed form containing prescribed information and filed with and as prescribed by the Minister in prescribed manner, may allow the person to have one fiscal month in a fiscal quarter that is longer than 35 days or, except where the fiscal month is the first or last fiscal month in a fiscal quarter, shorter than 28 days.
