T-0.1 - Act respecting the Québec sales tax

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224.3. A builder having made an election under section 224.1 in respect of a residential complex shall
(1)  make the election in prescribed form containing prescribed information; and
(2)   file the election with the Minister on or before the last day of the month following the month in which the builder is deemed to have made the supply of the residential complex under section 223 or 224.
1997, c. 14, s. 339.