and, for the purposes of this subsection, where the total of all amounts each of which is the
consideration that became due or that was paid without becoming due for a taxable supply made by a person in the course of a business in any three month
period beginning in 1990 throughout which the person carried on business did not exceed $500,000, the total of all
consideration that became due or that was paid without becoming due for t
...[+++]axable supplies made by the person in the course of the business in the first fiscal quarter of the person beginning in 1991 shall be deemed not to exceed $500,000.
Pour l’application du présent paragraphe, dans le cas où le total des montants dont chacun représente la contrepartie, devenue due ou payée sans qu’elle soit devenue due, d’une fourniture taxable qu’une personne effectue dans le cadre d’une entreprise au cours d’un trimestre commençant en 1990 tout au long duquel elle a exploité une entreprise, ne dépasse pas 500 000 $, le total des contreparties, devenues dues ou payées sans qu’elles soient devenues dues, des fournitures taxables que la personne effectue dans le cadre de l’entreprise au cours de son premier trimestre d’exercice commençant en 1991 est réputé ne pas dépasser 500 000 $.