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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 178r16
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178R16. In respect of miscellaneous gear, the prescribed property is the following:
(1) mechanical net washers;
(2) automatic baiters;
(3) pescalators;
(4) manufactured netpens for use in aquaculture;
(5) automatic netpen feeders;
(6) automatic jiggers.
