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T-0.1 - Act respecting the Québec sales tax

Section 436.1
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436.1. Sections 444 to 457.1 do not apply for the purpose of determining the net tax of a registrant for a reporting period during which an election made by the registrant under section 434 is in effect, subject to a regulatory provision made under that section.
1997, c. 85, s. 691.
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