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T-0.1 - Act respecting the Québec sales tax
Section 15.2
Disposition versions
15.2. For the purposes of this Title, a local authority, other than a local authority referred to in subparagraph b of paragraph 2 of the definition of “municipality” in section 1, that files an application with the Minister of National Revenue to be determined to be a municipality under paragraph b of the definition of “municipality” in subsection 1 of section 123 of the Excise Tax Act (R.S.C. 1985, c. E-15) shall, at that time, file an application with the Minister of Revenue to be determined to be a municipality under subparagraph a of paragraph 2 of the definition of “municipality” in section 1.
