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T-1, r. 1 - Regulation respecting the application of the Fuel Tax Act

Section 10.8r3
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10.8R3. For the purposes of sections 10.8R1 and 10.8R2, the fiscal year of a person is that person’s fiscal year within the meaning of section 1 of the Act respecting the Québec sales tax (chapter T-0.1).
O.C. 1470-2002, s. 5; O.C. 321-2017, s. 6.
10.8R3. For the purposes of sections 10.8R2 and 10.8R3, the fiscal year of a person is that person’s fiscal year within the meaning of section 458.1 of the Act respecting the Québec sales tax (chapter T-0.1).
O.C. 1470-2002, s. 5.
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