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T-0.1 - Act respecting the Québec sales tax
Section 473.5
Disposition versions
473.5. Where the cumulative amount for a designated reporting period of a registrant does not exceed $1,000, that amount shall be added in determining the registrant’s net tax for the reporting period of the registrant immediately following the designated reporting period and, notwithstanding any other provision of this Title, shall not be included in determining the registrant’s net tax for the designated reporting period.
