10.8R3.For the purposes of sections 10.8R1 and 10.8R2, 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. 5; 321-2017O.C. 321-2017, s. 61.
10.8R3.For the purposes of sections 10.8R2 and 10.8R3, 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).