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T-0.1 - Act respecting the Québec sales tax
Section 458.8
Disposition versions
458.8. Despite any other provision of this division, the particular reporting period of a person that begins before 1 January 2013 and that, but for this section, would end after 31 December 2012 is deemed to end on 31 December 2012, if
(1) the person is a listed financial institution;
(2) the person is a registrant on 31 December 2012 for the purposes of this Title and of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(3) the person’s reporting period under Part IX of the Excise Tax Act that includes 1 January 2013 does not correspond to the reporting period that would be the person’s particular reporting period, but for this section.
Despite any other provision of this division, where, throughout a person’s particular reporting period that begins before 1 January 2013 and that, but for this paragraph, would end after 31 December 2012, the person would have been a selected listed financial institution or is a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, the particular reporting period is deemed to end on 31 December 2012.
Despite any other provision of this division, a person’s reporting period that follows the particular reporting period that is deemed to end on 31 December 2012 under this section, or that begins on 1 January 2013 following the person’s registration under section 407.6, ends on the day on which the person’s reporting period under Part IX of the Excise Tax Act that includes 1 January 2013 ends, unless the person is both a financial institution referred to in paragraph 6 or 9 of the definition of “listed financial institution” in section 1 and a selected listed financial institution throughout the reporting period without being a selected listed financial institution for the purposes of Part IX of the Excise Tax Act throughout the reporting period for the purposes of that Part IX that includes 1 January 2013.
458.8. Despite any other provision of this division, the particular reporting period of a person that begins before 1 January 2013 and that, but for this section, would end after 31 December 2012 is deemed to end on 31 December 2012, if
(1) the person is a listed financial institution;
(2) the person is a registrant on 31 December 2012 for the purposes of this Title and of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(3) the person’s reporting period under Part IX of the Excise Tax Act that includes 1 January 2013 does not correspond to the reporting period that would be the person’s particular reporting period, but for this section.
Despite any other provision of this division, where, throughout a person’s particular reporting period that begins before 1 January 2013 and that, but for this paragraph, would end after 31 December 2012, the person would have been a selected listed financial institution or is a selected listed financial institution for the purposes of Part IX of the Excise Tax Act, the particular reporting period is deemed to end on 31 December 2012.
Despite any other provision of this division, a person’s reporting period that follows the particular reporting period that is deemed to end on 31 December 2012 under this section, or that begins on 1 January 2013 following the person’s registration under section 407.6, ends on the day on which the person’s reporting period under Part IX of the Excise Tax Act that includes 1 January 2013 ends.
458.8. Despite any other provision of this division, the particular reporting period of a person that begins before 1 January 2013 and that, but for this section, would end after 31 December 2012 is deemed to end on 31 December 2012, if
(1) the person is a listed financial institution;
(2) the person is a registrant on 31 December 2012 for the purposes of this Title and of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(3) the person’s reporting period under Part IX of the Excise Tax Act that includes 1 January 2013 does not correspond to the reporting period that would be the person’s particular reporting period, but for this section.
Despite any other provision of this division, where a person would have been a selected listed financial institution throughout the person’s particular reporting period that begins before 1 January 2013 and that, but for this paragraph, would end after 31 December 2012, the particular reporting period is deemed to end on 31 December 2012.
Despite any other provision of this division, a person’s reporting period that follows the particular reporting period that is deemed to end on 31 December 2012 under this section, or that begins on 1 January 2013 following the person’s registration under section 407.6, ends on the day on which the person’s reporting period under Part IX of the Excise Tax Act that includes 1 January 2013 ends.
