T-0.1, r. 2 - Regulation respecting the Québec sales tax

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1R0.1. For the purposes of paragraph 5 of the definition of "investment plan" in section 1 of the Act, an employee life and health trust within the meaning of section 1 of the Taxation Act (chapter I-3) is a prescribed person.
320-2017O.C. 320-2017, s. 1.