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T-0.1 - Act respecting the Québec sales tax
Section 470.1
Disposition versions
470.1. Despite paragraph 2 of section 468 and section 470, if a selected listed financial institution’s reporting period ending in a fiscal year is a fiscal month or a fiscal quarter, the financial institution shall file with the Minister
(1) an interim return for the reporting period within one month after the end of the period; and
(2) a final return for the reporting period within six months after the end of the fiscal year.
470.1. Despite paragraph 2 of section 468 and section 470, if a selected listed financial institution’s reporting period ending in a fiscal year is a fiscal month or a fiscal quarter for the purposes of the Excise Tax Act (R.S.C. 1985, c. E 15), the financial institution shall file with the Minister, where the percentage determined in accordance with subparagraph 3 of the second paragraph of section 433.16 for the taxation year in which the fiscal year of the financial institution ends is greater than zero,
(1) an interim return for the reporting period within one month after the end of the period; and
(2) a final return for the reporting period within six months after the end of the fiscal year.
