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T-0.1 - Act respecting the Québec sales tax
Section 473.2
Disposition versions
473.2. For the purposes of sections 473.3 to 473.9,
“cumulative amount” for a reporting period of a registrant means the total of
(1) the amount that would be the registrant’s net tax for the period if it were determined without reference to section 473.5 and if no input tax refund were claimed, and no amounts were deducted, in determining that net tax, and
(2) the amount required under section 473.5 to be added in determining the net tax for the period;
“designated reporting period” of a person means a reporting period of the person in respect of which a designation under section 473.3 is in effect, but does not include a reporting period in which the person ceases to be a registrant.
473.2. For the purposes of sections 473.3 to 473.9,
“cumulative amount” for a reporting period of a registrant means the total of
(1) the amount that would be the registrant’s net tax for the period if it were determined without reference to section 473.5 and if no input tax refund were claimed, and no amounts were deducted, in determining that net tax, and
(2) the amount required under section 473.5 to be added in determining the net tax for the period;
“designated reporting period” of a person means a reporting period of the person in respect of which a designation under section 473.3 is in effect, but does not include a reporting period in which the person ceases to be a registrant;
“fiscal year” of a registrant is the fiscal year of the registrant within the meaning of section 458.1.
473.2. For the purposes of sections 473.3 to 473.9,
“cumulative amount” for a reporting period of a registrant means the total of
(1) the amount that would be the registrant’s net tax for the period if it were determined without reference to section 473.5 and if no input tax refund were claimed, and no amounts were deducted, in determining that net tax, and
(2) the amount required under section 473.5 to be added in determining the net tax for the period;
“designated reporting period” of a person means a reporting period of the person in respect of which a designation under section 473.3 is in effect, but does not include a reporting period in which the person ceases to be a registrant.
