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

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505.1R3. For the purposes of sections 505.1R1 and 505.1R2, the fiscal year of a person is that person’s fiscal year within the meaning of section 1 of the Act.
O.C. 1470-2002, s. 16; O.C. 321-2017, s. 32.
505.1R3. For the purposes of sections 505.1R1 and 505.1R2, the fiscal year of a person is that person’s fiscal year within the meaning of section 458.1 of the Act.
O.C. 1470-2002, s. 16.