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T-0.1 - Act respecting the Québec sales tax
Section 458.0.1
Disposition versions
458.0.1. Subject to the second paragraph, where the reporting period of a registrant is a fiscal year or a period determined under section 461.1, the registrant shall, within one month after the end of each fiscal quarter of the registrant that ends in the reporting period, pay to the Minister an amount equal to
(1) except where paragraph 2 applies, 1/4 of the registrant’s instalment base for that reporting period; or
(2) where the circumstances described in section 458.0.3.1 exist, the amount determined in accordance with that section.
A registrant that is both a selected listed financial institution and either a non-stratified investment plan having made an election under section 49 or 61 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15) or under section 433.19.1 or 433.19.10, as the case may be, or a stratified investment plan having made an election under section 49 or 64 of those Regulations or under section 433.19.1 or 433.19.11 in respect of each series of the plan, as the case may be, which election is in effect throughout a particular fiscal year, and whose reporting period is the particular fiscal year, shall, within one month after the end of each fiscal quarter of the registrant that ends in the reporting period, pay to the Minister an amount equal to the amount that would be the net tax of the registrant for the fiscal quarter if the fiscal quarter were a reporting period of the registrant.
458.0.1. Where the reporting period of a registrant is a fiscal year within the meaning of section 458.1 or a period determined under section 461.1, the registrant shall, within one month after the end of each fiscal quarter of the registrant ending in the reporting period, pay to the Minister an amount equal to
(1) except where paragraph 2 applies, 1/4 of the registrant’s instalment base for that reporting period; or
(2) where the circumstances described in section 458.0.3.1 exist, the amount determined in accordance with that section.
458.0.1. Where the reporting period of a registrant is a fiscal year within the meaning of section 458.1 or a period determined under section 461.1, the registrant shall, within one month after the end of each fiscal quarter of the registrant ending in the reporting period, pay to the Minister an amount equal to 1/4 of the registrant’s instalment base for that reporting period.
