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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 52r1
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52R1. For the purposes of section 52 of the Act, the duties imposed under the following Acts in respect of the transfer of an immovable are prescribed duties:
(1) the Land Transfer Duties Act (chapter D-17);
(1.1) section 1129.29 of the Taxation Act (chapter I-3);
(2) the Act respecting duties on transfers of immovables (chapter D-15.1).
