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T-0.1 - Act respecting the Québec sales tax

Section 430.1
Disposition versions

Full text
430.1. Subject to section 430.2, an amount may be included in the total for B in the formula set out in section 428 for a particular reporting period of a person if the person was not entitled to claim the amount in determining the net tax of the person for the preceding period only because the person did not satisfy the requirements of section 201 in respect of the amount before the return for that preceding period was filed.
1997, c. 85, s. 686.
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