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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 442r3
Disposition versions

Full text
442R3. For the purposes of section 442 of the Act, the following circumstances are prescribed circumstances:
(1)  the person who may reduce or offset the tax that he is required to remit and any other person who may be entitled to a refund or rebate under the Act are corporations; and
(2)  the corporations referred to in paragraph 1 are members.
O.C. 1607-92, s. 442R3.
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