T-0.1 - Act respecting the Québec sales tax

Section 468 Disposition versions

2013-01-01

468. Every registrant shall file a return with the Minister for each reporting period of the registrant

(1)  where the reporting period is or would, but for section 466, be the fiscal year of the registrant,

(a)  if the registrant is described in any of paragraphs 1 to 10 of the definition of “listed financial institution” in section 1, within six months after the end of the fiscal year,

(b)  except where subparagraph a applies, if the registrant is an individual whose fiscal year is a calendar year and, for the purposes of the Taxation Act (chapter I-3), the individual carried on a business during the year and the filing-due date of the individual for the year is 15 June of the following year, on or before that day, and

(c)  in any other case, within three months after the end of the fiscal year; and

(2)  in every other case, within one month after the end of the reporting period.

1991, c. 67, s. 468; 1994, c. 22, s. 627; 1995, c. 63, s. 488; 1997, c. 31, s. 148; 2011, c. 6, s. 285; 2012, c. 28, s. 176.

2011-06-06

468. Every registrant shall file a return with the Minister for each reporting period of the registrant

(1)  where the reporting period is or would, but for section 466, be the fiscal year of the registrant,

(a)  if the registrant is a listed financial institution, within six months after the end of the fiscal year,

(b)  if the registrant is an individual whose fiscal year is a calendar year and, for the purposes of the Taxation Act (chapter I-3), the individual carried on a business during the year and the filing-due date of the individual for the year is 15 June of the following year, on or before that day;

(c)  in any other case, within three months after the end of the fiscal year; and

(2)  in every other case, within one month after the end of the reporting period.

1991, c. 67, s. 468; 1994, c. 22, s. 627; 1995, c. 63, s. 488; 1997, c. 31, s. 148; 2011, c. 6, s. 285.

1997-06-12

468. Every registrant shall file a return with the Minister for each reporting period of the registrant

(1)  where the reporting period is or would, but for section 466, be the fiscal year of the registrant,

(a)  except where subparagraph b applies, within three months after the end of the fiscal year; and

(b)  if the registrant is an individual whose fiscal year is a calendar year and, for the purposes of the Taxation Act (chapter I-3), the individual carried on a business during the year and the filing-due date of the individual for the year is 15 June of the following year, on or before that day;

(2)  in every other case, within one month after the end of the reporting period.

1991, c. 67, s. 468; 1994, c. 22, s. 627; 1995, c. 63, s. 488; 1997, c. 31, s. 148.

1996-06-21

468. Every registrant shall file a return with the Minister for each reporting period of the registrant

(1)  where the reporting period is the fiscal year of the registrant, within three months after the end of the fiscal year; and

(2)  in every other case, within one month after the end of the reporting period.

1991, c. 67, s. 468; 1994, c. 22, s. 627; 1995, c. 63, s. 488.

1994-06-17

468. Every registrant shall file a return with the Minister for each reporting period of the registrant

(1)  where the reporting period is the fiscal year of the registrant, within three calendar months after the end of the fiscal year; and

(2)  in every other case, within one calendar month after the end of the reporting period.

Notwithstanding the first paragraph, the following rules apply:

(1)  where the reporting period is the fiscal month or fiscal quarter of the registrant and ends on one of the first seven days of a particular calendar month, the registrant shall file a return before the end of that particular calendar month; and

(2)  where the reporting period is the fiscal year of the registrant and ends on one of the first seven days of a particular calendar month, the registrant shall file a return before the end of the second calendar month following the end of the fiscal year.

1991, c. 67, s. 468; 1994, c. 22, s. 627.

1992-07-01

468. Every registrant shall file a return with the Minister for each reporting period of the registrant within one month after the end of that reporting period.

1991, c. 67, s. 468.