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T-0.1 - Act respecting the Québec sales tax

Section 499.1
Disposition versions

Full text
499.1. Where the reporting period of a vendor or collection officer holding a registration certificate is a fiscal year within the meaning of section 1 or a period determined under section 461.1, the vendor or collection officer shall, within one month after the end of each of the vendor’s or collection officer’s fiscal quarter, within the meaning of section 1, ending in the reporting period, pay to the Minister an amount equal to 1/4 of the instalment base of the vendor or collection officer for that reporting period.
Sections 458.0.4 and 458.0.5 apply to that instalment, with the necessary modifications.
1999, c. 83, s. 321; 2005, c. 1, s. 368; 2015, c. 21, s. 791.
499.1. Where the reporting period of a vendor or collection officer holding a registration certificate is a fiscal year within the meaning of section 458.1 or a period determined under section 461.1, the vendor or collection officer shall, within one month after the end of each of the vendor’s or collection officer’s fiscal quarter, within the meaning of section 458.1, ending in the reporting period, pay to the Minister an amount equal to 1/4 of the instalment base of the vendor or collection officer for that reporting period.
Sections 458.0.4 and 458.0.5 apply to that instalment, with the necessary modifications.
1999, c. 83, s. 321; 2005, c. 1, s. 368.
499.1. Subject to the third paragraph, where the reporting period of a vendor or collection officer holding a registration certificate is a fiscal year within the meaning of section 458.1 or a period determined under section 461.1, the vendor or collection officer shall, within one month after the end of each of the vendor’s or collection officer’s fiscal quarter, within the meaning of section 458.1, ending in the reporting period, pay to the Minister an amount equal to 1/4 of the instalment base of the vendor or collection officer for that reporting period.
Sections 458.0.4 and 458.0.5 apply to that instalment, with the necessary modifications.
Where the vendor or the collection officer has complied with the obligation imposed under section 79.15.0.1 of the Licenses Act (chapter L-3) for a particular fiscal quarter, the first paragraph does not apply to that vendor or collection officer for that quarter.
1999, c. 83, s. 321.
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