T-0.1, r. 2 - Regulation respecting the Québec sales tax

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434R0.14. For the purposes of subparagraphs b and c of subparagraph 5 of the second paragraph of section 434R0.13, the first reporting period of a registrant beginning after 31 July 1995 in a fiscal year of the registrant beginning before 1 August 1995 is deemed to be the first reporting period of the registrant in that fiscal year.
O.C. 1463-2001, s. 29.