T-0.1 - Act respecting the Québec sales tax

Section 435.2 Disposition versions

2001-12-20

435.2. A revocation of an election made under section 434 by a registrant

(1)  shall become effective on the first day of a reporting period of the registrant but not earlier than one year after the election became effective; and

(2)  is not a valid revocation unless a notice of revocation of the election in prescribed form containing prescribed information is filed with and as prescribed by the Minister on or before the day on or before which the return under this chapter is required to be filed by the registrant for the last reporting period of the registrant in which the election is effective.

Notwithstanding the first paragraph, where a prescribed registrant makes

(1)  a zero-rated supply of motor vehicles under section 197.2, the revocation of an election under section 434 may, at the request of the prescribed registrant, come into force on the first day of a reporting period that includes 1 May 1999; or

(2)  a supply of motor vehicles by way of retail sale, the revocation of an election under section 434 may, at the request of the prescribed registrant, come into force on the first day of a reporting period that includes 21 February 2000.

1995, c. 1, s. 327; 2001, c. 51, s. 300.

1995-01-30

435.2. A revocation of an election made under section 434 by a registrant

(1)  shall become effective on the first day of a reporting period of the registrant but not earlier than one year after the election became effective; and

(2)  is not a valid revocation unless a notice of revocation of the election in prescribed form containing prescribed information is filed with and as prescribed by the Minister on or before the day on or before which the return under this chapter is required to be filed by the registrant for the last reporting period of the registrant in which the election is effective.

1995, c. 1, s. 327.