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T-0.1 - Act respecting the Québec sales tax

Section 459.4
Disposition versions

Full text
459.4. A person that is a charity on the first day of a fiscal year of the person or whose threshold amount for a particular fiscal year does not exceed $6,000,000 may make an election to have reporting periods that are fiscal quarters of the person.
An election under the first paragraph shall take effect
(a)  where the person is a registrant on the first day of the fiscal year of the person, that day; or
(b)  on the day in the fiscal year of the person that the person becomes a registrant.
1994, c. 22, s. 620; 1995, c. 1, s. 332; 1995, c. 63, s. 478; 1997, c. 85, s. 705.
459.4. Where the threshold amount of a person for a particular fiscal year does not exceed $6,000,000, the person may make an election to have reporting periods that are fiscal quarters of the person.
An election under the first paragraph shall take effect on the first day of the fiscal year of the person.
1994, c. 22, s. 620; 1995, c. 1, s. 332; 1995, c. 63, s. 478.
459.4. A person may make an election to have a reporting period that is a fiscal quarter of the person where
(1)  the threshold amount of the person for a particular fiscal year does not exceed $20,000; and
(2)  the reporting period of the person is a fiscal quarter of the person or a fiscal year of the person for the purposes of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) or the person is not a registrant under Subdivision d of Division V of Part IX of that Act.
An election under the first paragraph shall take effect
(1)  where the person is a registrant, on the first day of the fiscal year of the person;
(2)  on the day the person becomes a registrant; or
(3)  on the day an election under section 460 ceases to be in effect by reason of the application of paragraph 2 of section 461 in respect of the election under section 460.
1994, c. 22, s. 620; 1995, c. 1, s. 332.
459.4. A person may make an election to have a reporting period that is a fiscal quarter of the person where
(1)  the threshold amount of the person for a fiscal year does not exceed $12 000; and
(2)  the reporting period of the person is a fiscal quarter of the person or a fiscal year of the person for the purposes of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) or the person is not a registrant under Subdivision d of Division V of Part IX of that Act.
An election under the first paragraph shall take effect
(1)  where the person is a registrant, on the first day of the fiscal year of the person;
(2)  on the day the person becomes a registrant; or
(3)  on the day an election under section 460 ceases to be in effect by reason of the application of paragraph 2 of section 461 in respect of the election under section 460.
1994, c. 22, s. 620.
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