declare	@fiscal_year_start date

select	@fiscal_year_start	= '2012-04-01'

select	Q_start = dateadd(quarter, q - 1, @fiscal_year_start),
	Q_end	= dateadd(quarter, q, dateadd(day, -1, @fiscal_year_start))
from	(
		select	q = 1	union all
		select	q = 2	union all
		select	q = 3	union all
		select	q = 4
	) q