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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 350.62r2
Disposition versions
350.62R2. For the purposes of paragraph 1 of section 350.62 of the Act, the prescribed manner for sending the information required under section 350.62R3 to the Minister is to
(1) use a sales recording system and a digital certificate issued by the Minister; and
(2) send the information by electronic filing via the online services made available for the purpose by the Minister using the sales recording system.
