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T-0.1 - Act respecting the Québec sales tax
Section 458.6
Disposition versions
458.6. For the purposes of this division and notwithstanding section 459.0.1, the reporting period of a person who is a registrant at a particular time in the fiscal year of the person is deemed to be the reporting period of the person at that time in the fiscal year of the person for the purposes of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), where the person is a registrant under Part IX of that Act, at the time that reporting period becomes effective under that Act.
For the purposes of the first paragraph, the Minister may require to be informed by a person, as prescribed and within the time determined by the Minister in prescribed form containing prescribed information, of the reporting periods of the person for the purposes of Part IX of the Excise Tax Act for each of the person’s fiscal periods.
458.6. For the purposes of this division, the following rules apply notwithstanding section 459:
(1) where a person makes an election under section 459.4 and the reporting period of the person is the fiscal quarter of the person for the purposes of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) at the time the election under section 459.4 becomes effective, the reporting period of the person is deemed to be the reporting period of the person for the purposes of Part IX of that Act;
(2) where a person has made an election under section 459.4 and the reporting period of the person for the purposes of Part IX of the Excise Tax Act is modified to have that period be the fiscal quarter of the person, or where a person becomes a registrant under Subdivision d of Division V of Part IX of that Act and the reporting period of the person is the fiscal quarter of the person for the purposes of Part IX of that Act, the reporting period of the person is deemed to be the reporting period of the person for the purposes of Part IX of that Act at the time that reporting period becomes effective under that Act;
(3) where a person makes an election under section 460 and the reporting period of the person is the fiscal year of the person for the purposes of Part IX of the Excise Tax Act at the time the election under section 460 becomes effective, the reporting period of the person is deemed to be the reporting period of the person for the purposes of Part IX of that Act; and
(4) where a person has made an election under section 460 and the reporting period of the person for the purposes of Part IX of the Excise Tax Act is modified to have that period be the fiscal year of the person, or where a person becomes a registrant under Subdivision d of Division V of Part IX of that Act and the reporting period of the person is the fiscal year of the person for the purposes of Part IX of that Act, the reporting period of the person is deemed to be the reporting period of the person for the purposes of Part IX of that Act at the time that reporting period becomes effective under that Act.
For the purposes of the first paragraph, the Minister may require to be informed by a person, as prescribed and within the time determined by the Minister in prescribed form containing prescribed information, of the reporting periods of the person for the purposes of Part IX of the Excise Tax Act for each of the person’s fiscal periods.
