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T-0.1 - Act respecting the Québec sales tax
Section 433.19.5
Disposition versions
433.19.5. An election under section 433.19.4 is to
(1) be made in the prescribed form containing prescribed information; and
(2) set out the first fiscal year of the financial institution in which the election is to be in effect.
If an election under section 433.19.4 ceases to have effect on a particular day, any subsequent election under that section is not a valid election unless the first day of the fiscal year set out in the subsequent election is a day that is at least three years after the particular day.
