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T-0.1 - Act respecting the Québec sales tax

Section 5
Disposition versions

Full text
5. A corporation is associated with another corporation if, by reason of sections 21.4 and 21.20 to 21.25 of the Taxation Act (chapter I-3), the corporation is associated with the other corporation for the purposes of that Act.
1991, c. 67, s. 5.
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