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

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386R10. Section 386R2 applies, with the necessary modifications, in respect of property or services for consumption, use or supply in the course of making a supply of land referred to in section 100 of the Act as if the land were a residential complex.
O.C. 1607-92, s. 386R10.