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T-0.1 - Act respecting the Québec sales tax

Section 450.0.12
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Full text
450.0.12. Despite the first paragraph of section 35.1 of the Tax Administration Act (chapter A-6.002), every person that issues a tax adjustment note under section 450.0.2 or 450.0.5 shall maintain, for a period of six years from the day on which the tax adjustment note was issued, evidence satisfactory to the Minister that the person was entitled to issue the tax adjustment note for the amount for which it was issued.
2011, c. 34, s. 155.
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