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T-0.1 - Act respecting the Québec sales tax

Section 405
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405. (Repealed).
1991, c. 67, s. 405; 1994, c. 22, s. 587; 2015, c. 21, s. 729.
405. For the purposes of this division, the fiscal year of a person is the fiscal year of the person within the meaning of section 458.1.
1991, c. 67, s. 405; 1994, c. 22, s. 587.
405. For the purposes of this division, the fiscal year of a person corresponds to the fiscal year of the person within the meaning of Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) for the purposes of that Act.
1991, c. 67, s. 405.
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