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T-0.1 - Act respecting the Québec sales tax
Section 350.78
Disposition versions
350.78. The offences referred to in section 350.71, subparagraph 7 of the second paragraph of section 350.72 and the first paragraph of section 350.73 are the following:
(1) an offence under section 60.3 of the Tax Administration Act (chapter A-6.002) where it refers to section 350.63;
(2) an offence under section 60.4 of that Act where it refers to subparagraph 2 of the first or second paragraph of section 350.62; and
(3) an offence under section 61.0.0.1 of that Act where it refers to section 350.61 or subparagraph 1 of the first or second paragraph of section 350.62.
See subsection 2 of section 176 of the Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2023 and to certain other measures (2024, chapter 11) in regard to the date of application of the amendments provided for in subsection 1 of this section.
350.78. The offences referred to in section 350.71, subparagraph 7 of the second paragraph of section 350.72 and the first paragraph of section 350.73 are the following:
(1) an offence under section 60.3 of the Tax Administration Act (chapter A-6.002) where it refers to section 350.63;
(2) an offence under section 60.4 of that Act where it refers to paragraph 2 of section 350.62; and
(3) an offence under section 61.0.0.1 of that Act where it refers to section 350.61 or paragraph 1 of section 350.62.
