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T-0.1 - Act respecting the Québec sales tax

Section 436
Disposition versions

Full text
436. Where an election made under section 434 by a registrant ceases to have effect, an input tax refund, other than a prescribed input tax refund, of the registrant for a reporting period of the registrant during which the election was in effect shall not be claimed by the registrant in a reporting period that begins after the election ceased to have effect.
1991, c. 67, s. 436.
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