T-0.1 - Act respecting the Québec sales tax

Section 473.3 Disposition versions

2011-04-01

473.3. The Minister may, on the application of a registrant and by notice in writing, designate, as an eligible reporting period for the purposes of sections 473.2 to 473.9, a particular reporting period, other than a fiscal year, of the registrant specified in the registrant’s application and ending in a fiscal year of the registrant if

(1)  the Minister is satisfied that it can reasonably be expected that the cumulative amount for the particular reporting period will not exceed $1,000;

(2)  the registrant’s application in respect of the particular reporting period is made in prescribed form, contains prescribed information and is filed with and as prescribed by the Minister before the beginning of the particular reporting period; and

(3)  at the time the application is filed,

(a)  no designation under this section of a reporting period of the registrant ending in the fiscal year has been revoked,

(b)  all amounts required under a fiscal law within the meaning of the Tax Administration Act (chapter A-6.002) to be paid or remitted by the registrant before that time have been paid or remitted, and

(c)  all returns required under this Title to be filed with the Minister before that time by the registrant have been filed.

1995, c. 1, s. 338; 2010, c. 31, s. 175.

1995-01-30

473.3. The Minister may, on the application of a registrant and by notice in writing, designate, as an eligible reporting period for the purposes of sections 473.2 to 473.9, a particular reporting period, other than a fiscal year, of the registrant specified in the registrant’s application and ending in a fiscal year of the registrant if

(1)  the Minister is satisfied that it can reasonably be expected that the cumulative amount for the particular reporting period will not exceed $1,000;

(2)  the registrant’s application in respect of the particular reporting period is made in prescribed form, contains prescribed information and is filed with and as prescribed by the Minister before the beginning of the particular reporting period; and

(3)  at the time the application is filed,

(a)  no designation under this section of a reporting period of the registrant ending in the fiscal year has been revoked,

(b)  all amounts required under a fiscal law within the meaning of the Act respecting the Ministère du Revenu (chapter M-31) to be paid or remitted by the registrant before that time have been paid or remitted, and

(c)  all returns required under this Title to be filed with the Minister before that time by the registrant have been filed.

1995, c. 1, s. 338.