442R2. Sections 442R3 to 442R5 apply in respect of the tax required to be remitted under the second paragraph of section 437 or section 437.3 of the Act or paid under any of sections 17, 18, 18.0.1, 18.0.1.1, 18.0.1.2, 437.2 and 438 of the Act.
O.C. 1607-92, s. 442R2; 1448-2021O.C. 1448-2021, s. 1111.