T-0.1 - Act respecting the Québec sales tax

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69.4. (Repealed).
1995, c. 1, s. 264; 2007, c. 12, s. 318.
69.4. Every registrant who applies the rules set out in section 69.3 in circumstances different from those referred to in the said section shall incur a penalty of 1% of the tax collected throughout the period of irregularity.
1995, c. 1, s. 264.