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T-0.1 - Act respecting the Québec sales tax
Section 676
Disposition versions
676. Notwithstanding section 407 and subject to section 675, where a person is a small supplier and, on 30 June 1992, a registrant under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), the person shall file an application for registration with the Minister.
