T-0.1 - Act respecting the Québec sales tax

Section 460 Disposition versions

2009-06-04

460. A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a particular fiscal year does not exceed $1,500,000 may make an election to have reporting periods that are fiscal years of the registrant.

An election under the first paragraph shall take effect on the first day of the fiscal year of the person.

1991, c. 67, s. 460; 1994, c. 22, s. 621; 1995, c. 1, s. 334; 1995, c. 63, s. 479; 1997, c. 85, s. 707; 2009, c. 15, s. 522.

1997-12-19

460. A registrant that is a charity on the first day of a fiscal year of the registrant or whose threshold amount for a particular fiscal year does not exceed $500,000 may make an election to have reporting periods that are fiscal years of the registrant.

An election under the first paragraph shall take effect on the first day of the fiscal year of the person.

1991, c. 67, s. 460; 1994, c. 22, s. 621; 1995, c. 1, s. 334; 1995, c. 63, s. 479; 1997, c. 85, s. 707.

1995-12-15

460. Where the threshold amount for a particular fiscal year of a person does not exceed $500,000, the person may make an election to have reporting periods that are fiscal years of the person.

An election under the first paragraph shall take effect on the first day of the fiscal year of the person.

1991, c. 67, s. 460; 1994, c. 22, s. 621; 1995, c. 1, s. 334; 1995, c. 63, s. 479.

1995-01-30

460. Where the threshold amount of a person for a particular fiscal year does not exceed $2,500, the person may make an election to have a reporting period that is a fiscal year of the person.

An election under the first paragraph shall take effect

(1)  where the person is a registrant, on the first day of a fiscal year of the person; or

(2)  on the day the person becomes a registrant.

1991, c. 67, s. 460; 1994, c. 22, s. 621; 1995, c. 1, s. 334.

1994-06-17

460. Where the threshold amount of a person for a particular fiscal year does not exceed $1 500, the person may make an election to have a reporting period that is a fiscal year of the person.

An election under the first paragraph shall take effect

(1)  where the person is a registrant, on the first day of a fiscal year of the person; or

(2)  on the day the person becomes a registrant.

1991, c. 67, s. 460; 1994, c. 22, s. 621.

1992-07-01

460. A registrant whose threshold amount for a particular calendar year does not exceed $1 000 may elect to make his reporting period the calendar year.

An election under the first paragraph

(1)  shall be made in prescribed form containing prescribed information;

(2)  shall be filed with and as prescribed by the Minister with the return that the registrant is required to file under this chapter for the reporting period immediately preceding the calendar year in which the election is to become effective;

(3)  becomes effective on the first day of the particular calendar year.

1991, c. 67, s. 460.