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T-0.1 - Act respecting the Québec sales tax

Section 382
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382. A corporation referred to in section 381 is not entitled to a rebate under that section in respect of tax paid by the corporation unless the corporation files with the Minister an application for the rebate within four years after the end of the reporting period of the corporation in which the tax became payable.
1991, c. 67, s. 382.
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