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

Section 442r1 Disposition versions

2012-09-01

442R1. For the purposes of sections 442R3 to 442R5, the expression:

“coordinator” means the person so designated in accordance with paragraph 1 of section 442R4; (coordinateur)

“direction” means a direction of a member referred to in paragraph 4 of section 442R4; (avis)

“joint application” means an application of all the members filed in accordance with paragraph 2 of section 442R4; (demande conjointe)

“member” means a member of a closely related group under section 330 of the Act; (membre)

“revised application” means an application filed in accordance with paragraph 8 of section 442R4. (demande révisée)

O.C. 1607-92, s. 442R1.