T-0.1 - Act respecting the Québec sales tax

Section 75.9 Disposition versions

2009-05-15

75.9. A joint election referred to in section 75.4 made by a supplier and a recipient in respect of a qualifying supply is valid only if

(1)  the recipient files the election with the Minister in the prescribed form containing prescribed information not later than the particular day that is the latest of

(a)  if the recipient is

i.  a registrant at the time the qualifying supply is made, the day on which the return under Chapter VIII is required to be filed for the recipient’s reporting period in which tax would, but for this section and sections 75.3 to 75.8, have become payable in respect of the supply of a property or service made under the agreement for the qualifying supply, or

ii.  not a registrant at the time the qualifying supply is made, the day that is one month after the end of the recipient’s reporting period in which tax would, but for this section and sections 75.3 to 75.8, have become payable in respect of the supply of a property or service made under the agreement for the qualifying supply,

(b)  22 June 2008, and

(c)  the day that the Minister may determine on application of the recipient;

(2)  the qualifying supply is made on or before the day that is one year after the day on which the recipient received for the first time a qualifying supply in respect of which an election referred to in section 75.4 has been made; and

(3)  on or before the day on which the election referred to in section 75.4 is filed with the Minister in respect of the qualifying supply, the recipient has not made an election referred to in section 75.1 in respect of the qualifying supply.

2009, c. 5, s. 602.