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T-0.1 - Act respecting the Québec sales tax
Section 202.1
Disposition versions
202.1. In determining an input tax refund of a registrant that is a clothing manufacturer within the meaning of section 350.48, no amount shall be included in respect of the tax payable by the registrant in respect of a supply referred to in section 350.49, unless the registrant files in accordance with that section the information return referred to therein in which the registrant declares the amount and all other information required in relation to the supply.
