A-6.002 - Tax Administration Act

Full text
37.1.3. A person who, for a reporting period, is a prescribed person or a member of a prescribed class of persons shall send the return the person is required to file under section 468 of the Act respecting the Québec sales tax (chapter T-0.1) for the reporting period to the Minister by way of electronic filing according to the terms and conditions specified by the Minister.
2011, c. 1, s. 113.