Digital Services Tax Regulations (2024, c. 15, s. 97)
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Regulations are current to 2025-09-29 and last amended on 2024-06-28. Previous Versions
Marginal note:Definitions
1 The following definitions apply in these Regulations.
- Act
Act means the Digital Services Tax Act. (Loi)
- quarter
quarter means any period of three consecutive months beginning on January 1, April 1, July 1 or October 1. (trimestre)
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