T-0.1 - Act respecting the Québec sales tax

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297.1.5. Where, at a time when an approval granted under section 297.1.3 in respect of a direct seller would not, but for this section, be in effect, an approval granted under section 297.1.4 in respect of a distributor of the direct seller becomes effective and no other approval granted under section 297.1.4 in respect of a distributor of the direct seller is in effect at that time, the direct seller is deemed, for the purposes of this division, to have been granted an approval under section 297.1.3 that becomes effective immediately before that time.
1995, c. 63, s. 388.