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T-0.1 - Act respecting the Québec sales tax

Section 458.7
Disposition versions

Full text
458.7. Section 458.6 does not apply to
(1)  (paragraph repealed);
(2)  a clothing manufacturer within the meaning of section 350.48;
(3)  a financial institution described in paragraph 6 or 9 of the definition of “listed financial institution” in section 1 that is a selected listed financial institution throughout a particular reporting period in a particular fiscal year without being a selected listed financial institution for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).
1995, c. 63, s. 471; 2002, c. 9, s. 172; 2012, c. 28, s. 172; 2015, c. 21, s. 776.
458.7. Section 458.6 does not apply to
(1)  (paragraph repealed);
(2)  a clothing manufacturer within the meaning of section 350.48.
1995, c. 63, s. 471; 2002, c. 9, s. 172; 2012, c. 28, s. 172.
458.7. Section 458.6 does not apply to
(1)  a listed financial institution that made an election under section 459.2, 459.2.1, 459.4 or 460 and whose reporting period is not the reporting period of the listed financial institution for the purposes of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); or
(2)  a clothing manufacturer within the meaning of section 350.48.
1995, c. 63, s. 471; 2002, c. 9, s. 172.
458.7. Section 458.6 does not apply to a listed financial institution that made an election under section 459.2, 459.2.1, 459.4 or 460 and whose reporting period is not the reporting period of the listed financial institution for the purposes of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
1995, c. 63, s. 471.
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