T-0.1 - Act respecting the Québec sales tax

Section 18.0.2 Disposition versions

2013-01-01

18.0.2. Subject to the second paragraph, tax under sections 18 and 18.0.1 that is determined on all or part of the consideration for a supply that becomes payable at any time, or is paid at any time without having become due, becomes payable at that time.

Tax under section 18, in respect of a supply deemed to be acquired by a qualifying taxpayer, within the meaning of section 26.2, in a specified year, within the meaning of section 26.2, of the qualifying taxpayer under section 26.3 or 26.4, that is determined for the specified year becomes payable by the qualifying taxpayer on

(1)  if the specified year is a taxation year of the qualifying taxpayer for the purposes of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)) and the qualifying taxpayer is required under Division I of Part I of that Act to file with the Minister of National Revenue a fiscal return for the specified year, the day on which the qualifying taxpayer is required to file a fiscal return under Part I of that Act for that taxation year; and

(2)  in any other case, the day that is six months after the end of the specified year.

1997, c. 85, s. 428; 2012, c. 28, s. 37.

1997-12-19

18.0.2. Tax under sections 18 and 18.0.1 that is calculated on consideration, or a part thereof, for a supply that becomes payable at any time, or is paid at any time without having become due, becomes payable at that time.

1997, c. 85, s. 428.