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T-0.1 - Act respecting the Québec sales tax
Section 459.2.1
Disposition versions
459.2.1. Where a person has made an election under section 460 and the election ceases to have effect at the beginning of a fiscal quarter of the person specified in paragraph 2 of section 461, the person may make an election to have reporting periods that are fiscal months of the person.
An election under the first paragraph shall take effect on the first day of that fiscal quarter.
