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

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388.1R2. For the purposes of section 388.1 of the Act, the prescribed time is a time not later than 31 December for 1992 and the prescribed time is 30 June for each year from 1993 to 1996.
O.C. 1108-95, s. 7.