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

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350.60.7R4. For the purposes of section 350.60.7 of the Act, the prescribed time for sending the information referred to in section 350.60.7R3 to the Minister in respect of the entering into, modification or expiry of an agreement is,
(1)  for the entering into of an agreement, a time preceding the date on which the first supply is made pursuant to the agreement; and
(2)  for the modification or the expiry of an agreement, a time preceding the date of coming into force of the modification or the date of expiry, as applicable.
O.C. 1456-2023, s. 2.