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T-0.1 - Act respecting the Québec sales tax

Section 473.4
Disposition versions

Full text
473.4. Subject to sections 39, 39.2 and 61.1 of the Tax Administration Act (chapter A-6.002), a registrant is not required to file a return under section 468 for a designated reporting period of the registrant if the cumulative amount for the period does not exceed $1,000.
1995, c. 1, s. 338; 2009, c. 15, s. 524; 2010, c. 31, s. 175.
473.4. Subject to sections 39, 39.2 and 61.1 of the Act respecting the Ministère du Revenu (chapter M-31), a registrant is not required to file a return under section 468 for a designated reporting period of the registrant if the cumulative amount for the period does not exceed $1,000.
1995, c. 1, s. 338; 2009, c. 15, s. 524.
473.4. Subject to sections 39 and 95 of the Act respecting the Ministère du Revenu (chapter M-31) and section 1001 of the Taxation Act (chapter I-3), a registrant is not required to file a return under section 468 for a designated reporting period of the registrant if the cumulative amount for the period does not exceed $1,000.
1995, c. 1, s. 338.
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