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T-0.1 - Act respecting the Québec sales tax

Section 499.3
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499.3. For the purposes of section 499.1, where the instalment base of a vendor or collection officer holding a registration certificate for a reporting period is less than $3,000, it is deemed to be nil.
1999, c. 83, s. 321; 2009, c. 15, s. 527.
499.3. For the purposes of section 499.1, where the instalment base of a vendor or collection officer holding a registration certificate for a reporting period is less than $1,500, it is deemed to be nil.
1999, c. 83, s. 321.
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