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T-0.1 - Act respecting the Québec sales tax

Section 443.1
Disposition versions

Full text
443.1. For the purposes of this subdivision, “reporting entity” for a supply means
(1)  if an election has been made under section 41.0.1 in respect of the supply, the person who is required, under that section, to include the tax collectible in respect of the supply in determining the person’s net tax; and
(2)  in any other case, the supplier.
2009, c. 5, s. 660.
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