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T-0.1 - Act respecting the Québec sales tax
Section 499.4
Disposition versions
499.4. A vendor who ordinarily renders an account of the specific tax the vendor has collected, in accordance with section 494, or a collection officer may elect to have a reporting period that corresponds to
(1) the fiscal year of the vendor or collection officer, within the meaning of section 1, if
(a) the reporting period of the vendor or collection officer under Division IV of Chapter VIII of Title I corresponds to the fiscal month or fiscal quarter of the vendor or collection officer, and
(b) the total of the specific tax and the amount equal to the specific tax, if any, that the vendor or collection officer remitted to the Minister, in accordance with section 494 or section 498, during the fiscal year that precedes that in which the election is made, is less than $3,000; or
(2) the fiscal month or fiscal quarter of the vendor or collection officer, within the meaning of section 1, if
(a) the reporting period of the vendor or collection officer under Division IV of Chapter VIII of Title I corresponds to the fiscal year of the vendor or collection officer, and
(b) the total of the specific tax and the amount equal to the specific tax, if any, that the vendor or collection officer remitted to the Minister, in accordance with section 494 or section 498, during the fiscal year that precedes that in which the election is made, is equal to or greater than $1,500.
499.4. A vendor who ordinarily renders an account of the specific tax the vendor has collected, in accordance with section 494, or a collection officer may elect to have a reporting period that corresponds to
(1) the fiscal year of the vendor or collection officer, within the meaning of section 458.1, if
(a) the reporting period of the vendor or collection officer under Division IV of Chapter VIII of Title I corresponds to the fiscal month or fiscal quarter of the vendor or collection officer, and
(b) the total of the specific tax and the amount equal to the specific tax, if any, that the vendor or collection officer remitted to the Minister, in accordance with section 494 or section 498, during the fiscal year that precedes that in which the election is made, is less than $3,000; or
(2) the fiscal month or fiscal quarter of the vendor or collection officer, within the meaning of section 458.1, if
(a) the reporting period of the vendor or collection officer under Division IV of Chapter VIII of Title I corresponds to the fiscal year of the vendor or collection officer, and
(b) the total of the specific tax and the amount equal to the specific tax, if any, that the vendor or collection officer remitted to the Minister, in accordance with section 494 or section 498, during the fiscal year that precedes that in which the election is made, is equal to or greater than $1,500.
499.4. A vendor who ordinarily renders an account of the specific tax the vendor has collected, in accordance with section 494, or a collection officer may elect to have a reporting period that corresponds to
(1) the fiscal year of the vendor or collection officer, within the meaning of section 458.1, if
(a) the reporting period of the vendor or collection officer under Division IV of Chapter VIII of Title I corresponds to the fiscal month or fiscal quarter of the vendor or collection officer, and
(b) the total of the specific tax and the amount equal to the specific tax, if any, that the vendor or collection officer remitted to the Minister, in accordance with section 494 or section 498, during the fiscal year that precedes that in which the election is made, is less than $1,500; or
(2) the fiscal month or fiscal quarter of the vendor or collection officer, within the meaning of section 458.1, if
(a) the reporting period of the vendor or collection officer under Division IV of Chapter VIII of Title I corresponds to the fiscal year of the vendor or collection officer, and
(b) the total of the specific tax and the amount equal to the specific tax, if any, that the vendor or collection officer remitted to the Minister, in accordance with section 494 or section 498, during the fiscal year that precedes that in which the election is made, is equal to or greater than $1,500.
