T-0.1 - Act respecting the Québec sales tax

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350.0.4. Every reporting institution that is required to report, in the information return it is required to file in accordance with section 350.0.3, an amount (other than an actual amount) that is not reasonably ascertainable on or before the day on which the information return is required to be filed under that section shall provide a reasonable estimate of the amount in the information return.
2012, c. 28, s. 112.