Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-0.1 - Act respecting the Québec sales tax
Section 460.1
Disposition versions
460.1. (Repealed).
460.1. A registrant who carries on commercial activities consisting only in transporting passengers at prices regulated under the Act respecting transportation by taxi (chapter T-11.1) and whose threshold amount for a particular calendar year does not exceed $4 280 may elect to make his reporting period a calendar quarter.
An election under the first paragraph
(1) shall be made in prescribed form containing prescribed information;
(2) shall be filed with and as prescribed by the Minister with the return that the registrant is required to file under this chapter for the reporting period immediately preceding the calendar year in which the election is to become effective;
(3) becomes effective on the first day of the particular calendar year.
