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T-0.1 - Act respecting the Québec sales tax

Section 470
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470. Every person who is not a registrant shall file a return with the Minister for each reporting period of the person for which net tax is remittable by the person, within one month after the end of the reporting period.
1991, c. 67, s. 470; 1994, c. 22, s. 628.
470. Every person who is not a registrant shall file a return with the Minister for each reporting period of the person for which tax under section 16 is remittable by the person, within one month after the end of the reporting period.
1991, c. 67, s. 470.
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