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T-0.1 - Act respecting the Québec sales tax
Section 437.2
Disposition versions
437.2. Where the interim net tax for a reporting period of the selected listed financial institution referred to in section 437.1 or 437.1.1 is a positive amount, the financial institution shall pay that amount, on or before the day on which an interim return is required to be filed, in accordance with section 470.1, to the Minister as or on account of the financial institution’s net tax for the reporting period that the financial institution is required to remit under subparagraph a of paragraph 2 of section 437.3.
437.2. Where the interim net tax for a reporting period of the selected listed financial institution referred to in section 437.1 is a positive amount, the financial institution shall pay that amount, on or before the day on which an interim return is required to be filed, in accordance with section 470.1, to the Minister as or on account of the financial institution’s net tax for the reporting period that the financial institution is required to remit under subparagraph a of paragraph 2 of section 437.3.
