T-0.1 - Act respecting the Québec sales tax

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383.1. A person, other than a person referred to in paragraph 2 of the definition of “municipality” in section 383, that files an application with the Minister of National Revenue to be designated to be a municipality for the purposes of section 259 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 designated to be a municipality in accordance with paragraph 1 of that definition for the purposes of this subdivision.
2017, c. 29, s. 253.