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I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act

Section 11.6
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11.6. For the purposes of sections 11.4 and 11.5, the fiscal year of a person is that person’s fiscal year within the meaning of section 1 of the Act respecting the Québec sales tax (chapter T-0.1).
O.C. 1470-2002, s. 2; O.C. 321-2017, s. 2.
11.6. For the purposes of sections 11.4 and 11.5, the fiscal year of a person is that person’s fiscal year within the meaning of section 458.1 of the Act respecting the Québec sales tax (chapter T-0.1).
O.C. 1470-2002, s. 2.
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