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T-0.1 - Act respecting the Québec sales tax
Section 499.5
Disposition versions
499.5. A person may make the election provided for in section 499.4 by sending, on or before the day on which it takes effect, a notice in writing to the Minister specifying the fiscal year, fiscal quarter or fiscal month to which the reporting period must correspond.
The election provided for in the first paragraph takes effect on the first day of the reporting period in respect of which it is made.
