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T-0.1 - Act respecting the Québec sales tax
Section 418.1
Disposition versions
418.1. Where a request is filed under section 417 or 417.1 by a person who is a small supplier on 1 August 1995 by reason of the fact that all or substantially all of the amounts referred to in paragraph 1 of section 294 do not relate to the supply of incorporeal movable property, immovables or services and the request is the first request filed after 1 August 1995, section 209 or paragraph 1 of section 210.4, as the case may be, does not apply to the person if the request is filed with the Minister before 1 August 1996.
