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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 350.60.7r1
Disposition versions
350.60.7R1. For the purposes of section 350.60.7 of the Act, the prescribed time for filing with the Minister the prescribed form to declare the entering into or modification of an agreement referred to in that section ends at the latest on the 30th day following the entering into or modification, but before either of the following:
(1) for the entering into of an agreement, the date on which the first supply is made pursuant to the agreement;
(2) for the modification of an agreement, the date of coming into force of the modification.
For the purposes of section 350.60.7 of the Act, the prescribed time for filing with the Minister the prescribed form to declare the expiry of an agreement referred to in that section ends immediately before the date of expiry.
