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T-0.1 - Act respecting the Québec sales tax
Section 477.9
Disposition versions
477.9. Where a person becomes registered under Division II 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, otherwise determined under subdivision 1 of Division IV of Chapter VIII, 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 quarter that includes the particular day.
Where a person ceases to be registered under Division II 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 calendar quarter 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 reporting period of the person, otherwise determined under subdivision 1 of Division IV of Chapter VIII, that includes the particular day.
477.9. Where a person becomes registered under Division II on a particular day, the period beginning on the particular day and ending on the last day of the calendar quarter that includes the particular day is deemed to be a reporting period of the person.
Where a person ceases to be registered under Division II on a particular day, the period beginning on the first day of the calendar quarter that includes the particular day and ending on the day immediately before the particular day is deemed to be a reporting period of the person.
477.9. Where a person becomes registered under Division II on a particular day, the period beginning on the particular day and ending on the last day of the calendar quarter that includes the particular day is deemed to be a reporting period of the person.
Where a person ceases to be registered under Division II on a particular day, the period beginning on the first day of the calendar quarter that includes the particular day and ending on the day immediately before the particular day is deemed to be a reporting period of the person.
See S.Q. 2018, c. 18, s. 135, par. (3).
