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T-0.1 - Act respecting the Québec sales tax

Section 438.1
Disposition versions

Full text
438.1. Where tax under section 16 is payable by a person because of section 287.1, the person shall pay the tax to the Minister and file with the Minister in prescribed manner a return in respect of the tax in prescribed form containing prescribed information on or before the last day of the month after the month in which the tax became payable.
2001, c. 51, s. 301.
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