T-0.1 - Act respecting the Québec sales tax

Full text
314.1. The reporting period of the person, in relation to the relevant assets of the receiver, during which the receiver begins to act as receiver of the person, shall end on the particular day and a new reporting period of the person in relation to the relevant assets shall begin on the day immediately after the particular day.
1994, c. 22, s. 533.