T-0.1 - Act respecting the Québec sales tax

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473.8. All designations by the Minister under section 473.3 of a reporting period of a registrant which is subsequent to a particular designated reporting period of the registrant and which ends in the same fiscal year as the particular designated period are revoked where
(1)  the registrant files, or is required to file, a return under section 468 for the designated reporting period; or
(2)  the Minister revokes the designation of the designated reporting period.
1995, c. 1, s. 338.