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T-0.1 - Act respecting the Québec sales tax

Section 458.0.3
Disposition versions

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458.0.3. For the purposes of section 458.0.1, where a registrant’s instalment base for a reporting period is less than $3,000, it is deemed to be nil.
1995, c. 63, s. 463; 2009, c. 15, s. 521.
458.0.3. For the purposes of section 458.0.1, where a registrant’s instalment base for a reporting period is less than $1,500, it is deemed to be nil.
1995, c. 63, s. 463.
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