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T-0.1 - Act respecting the Québec sales tax
Section 335.1
Disposition versions
335.1. An election under section 334 made jointly by a particular specified member of a qualifying group and another specified member of the group and a revocation of the election by those specified members must
(1) be made in the prescribed form containing prescribed information and specify the day (in this section referred to as the “effective day”) on which the election or revocation is to become effective; and
(2) be filed with the Minister in the manner determined by the Minister, on or before
(a) the day on or before which the specified member must file a return under Chapter VIII for the reporting period of the specified member that includes the effective day, or, if it is earlier, the day on or before which the other member must file a return under Chapter VIII for the reporting period of the other member that includes the effective day, or
(b) any day after the day described in subparagraph a that the Minister may determine.
