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T-0.1 - Act respecting the Québec sales tax
Section 461.1
Disposition versions
461.1. Where a person has made an election under section 460 and the election ceases to have effect on the beginning of a fiscal quarter specified in paragraph 2 of section 461 of the person, the period beginning on the first day of the fiscal year of the person that includes that fiscal quarter and ending immediately before the beginning of that fiscal quarter is deemed to be a reporting period of the person.
