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T-0.1 - Act respecting the Québec sales tax
Section 477.18.7
Disposition versions
477.18.7. A person (other than a prescribed person) that is a registrant at any time in a calendar year and that is a distribution platform operator in respect of a qualifying corporeal movable property supply or a designated qualifying corporeal movable property supply made in the calendar year shall file with the Minister an information return for the calendar year, containing the information determined by the Minister, before 1 July of the following calendar year.
