A-6.002 - Tax Administration Act

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61.0.1. Every person who is required to be registered under Title I of the Act respecting the Québec sales tax (chapter T‐0.1) and who fails to comply with that requirement is guilty of an offence and is liable to a fine of not less than $2,000 nor more than $25,000.
1997, c. 14, s. 310.