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T-0.1 - Act respecting the Québec sales tax

Section 62.1
Disposition versions

Full text
62.1. An amount that is paid as or on account of demurrage, or by one railway corporation to another railway corporation as or on account of a penalty for failure to return rolling stock within a stipulated time, is deemed not to be consideration for a supply.
1994, c. 22, s. 400.
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