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T-0.1 - Act respecting the Québec sales tax
Section 433.19.8
Disposition versions
433.19.8. An election under section 433.19.7 is to
(1) be made in the prescribed form containing prescribed information;
(2) set out the first fiscal year of the investment plan in which the election is to be in effect; and
(3) specify whether the attribution points in respect of the investment plan or a series of the investment plan, as the case may be, which are used in determining the value of C in the formula in the first paragraph of section 433.16 or the value of A in the formula in the first paragraph of section 433.16.2, are to be quarterly, monthly, weekly or daily.
If an election under section 433.19.7 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.
