T-0.1 - Act respecting the Québec sales tax

Section 458.1 Disposition versions

2015-10-21

458.1. (Repealed).

1994, c. 22, s. 617; 1995, c. 63, s. 464; 2015, c. 21, s. 774.

1995-12-15

458.1. For the purposes of this Division,

(1)  the fiscal year of a person is

(a)  where the person has made an election under section 458.4 that is in effect, the period that the person elected to be the fiscal year of the person,

(b)  where the fiscal year of the person is determined in accordance with section 458.2, the fiscal year determined in accordance with that section, and

(c)  in all other cases, the taxation year of the person within the meaning of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);

(2)  the fiscal quarter of a person is the period determined under sections 458.1.1, 458.2 and 458.2.1 to be the fiscal quarter of the person;

(3)  the fiscal month of a person is the period determined under sections 458.1.2, 458.2 and 458.2.1 to be the fiscal month of the person.

Notwithstanding the first paragraph, the fiscal year, fiscal quarter and fiscal month, at a particular time, of a person who is a registrant under Part IX of the Excise Tax Act are deemed to be the fiscal year, fiscal quarter and fiscal month of the person for the purposes of Part IX of that Act at that particular time.

1994, c. 22, s. 617; 1995, c. 63, s. 464.

1994-06-17

458.1. For the purposes of this division and subject to section 458.6,

(1)  the fiscal year of a person is

(a)  where the person is not a registrant under Subdivision d of Division V of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15),

i.  if the election made by the person under section 458.4 is in effect, the period that the person elected under that section, and

ii.  in all other cases, the taxation year of the person within the meaning of Part IX of the Excise Tax Act;

(b)  where the fiscal year of the person is determined under section 458.2, the fiscal year determined under that section; and

(c)  in all other cases, the fiscal year of the person for the purposes of Part IX of the Excise Tax Act;

(2)  a fiscal quarter in a fiscal year of a person is

(a)  where the person is not a registrant under Subdivision d of Division V of Part IX of the Excise Tax Act, or the reporting period of the person is the fiscal year of the person for the purposes of Part IX of that Act, a fiscal quarter determined under section 458.2;

(b)  in all other cases, a fiscal quarter determined under section 243 of the Excise Tax Act for the purposes of that Act;

(3)  a fiscal month in a fiscal year of a person is

(a)  where the fiscal months in a fiscal year of the person are determined under section 458.2, a fiscal month determined under that section; and

(b)  in all other cases, a calendar month.

1994, c. 22, s. 617.