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T-0.1 - Act respecting the Québec sales tax
Section 473.9
Disposition versions
473.9. For the purposes of this Title, except sections 473.2 to 473.8, any reference to the day on or before which a person is required to file a return shall, where the person is, because of section 473.4, not required to file the return, be read as a reference to the day on or before which the person would, but for that section, be required to file the return.
