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T-0.1 - Act respecting the Québec sales tax

Section 459.1
Disposition versions

Full text
459.1. (Repealed).
1994, c. 22, s. 620; 1995, c. 63, s. 474.
459.1. Where the reporting period of a person is a fiscal month of the person that is a calendar month, the reporting period of the person may be the fiscal month of the person, other than the calendar month, if the person files with the Minister the information referred to in section 458.2 in accordance with that section.
For the purposes of the first paragraph, the reporting period of the person is the fiscal month of the person, other than the calendar month, on the first day of the fiscal year of the person where the person is a registrant or on the day the person becomes a registrant.
The reporting period of the person ceases to be a fiscal month of the person, other than the calendar month, on the earlier of,
(1)  where the person makes an election under section 459.4 or 460, the day the election takes effect; and
(2)  where the person fails to file with the Minister the information referred to in section 458.2 in accordance with that section for a fiscal year, the first day of that fiscal year.
1994, c. 22, s. 620.
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