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T-0.1 - Act respecting the Québec sales tax

Section 305
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305. Subject to sections 306 and 307, the reporting periods of the person begin and end on the days on which they would have begun and ended if the bankruptcy had not occurred.
1991, c. 67, s. 305; 1994, c. 22, s. 527.
305. The reporting period of the bankrupt that began before that time and that, but for this section, would have ended after that time, is deemed to have ended immediately before the day that included that time.
1991, c. 67, s. 305.
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