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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 442r1
Disposition versions
442R1. For the purposes of sections 442R3 to 442R5, the expression:
“coordinator” means the person so designated in accordance with paragraph 1 of section 442R4; (coordinateur)
“direction” means a direction of a member referred to in paragraph 4 of section 442R4; (avis)
“joint application” means an application of all the members filed in accordance with paragraph 2 of section 442R4; (demande conjointe)
“member” means a member of a closely related group under section 330 of the Act; (membre)
“revised application” means an application filed in accordance with paragraph 8 of section 442R4. (demande révisée)
