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T-0.1 - Act respecting the Québec sales tax

Section 289.9.2
Disposition versions

Full text
289.9.2. An election under the first paragraph of section 289.9 or 289.9.1 must
(1)  be made in the prescribed form containing prescribed information;
(2)  specify the day on which the election is to become effective, which must be the first day of a fiscal year of the participating employer; and
(3)  be filed by the participating employer with the Minister in prescribed manner on or before the day on which the election is to become effective or any later day that the Minister may determine.
2020, c. 16, s. 216.
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