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T-0.1 - Act respecting the Québec sales tax

Section 467
Disposition versions

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467. Where a person ceases to be a registrant on a particular day, the following periods are deemed to be separate reporting periods of the person:
(1)  the period beginning on the first day of the reporting period of the person, determined under subdivision 1, that includes the particular day and ending on the day immediately preceding the particular day; and
(2)  the period beginning on the particular day and ending on the last day of the calendar month that includes the particular day.
1991, c. 67, s. 467; 1994, c. 22, s. 627.
467. Where a person ceases to be a registrant on a particular day,
(1)  the period beginning on the first day of the reporting period of the person that includes the particular day and ending on the day immediately preceding the particular day, and
(2)  the period beginning on the particular day and ending on the last day of the calendar month that includes the particular day,
are deemed to be separate reporting periods of the person.
1991, c. 67, s. 467.
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