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

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386.1.1R1. For the purposes of section 386.1.1 of the Act, property and services listed in sections 386R2 to 386R9.1 are prescribed property and services for determining the rebate payable to a person referred to as “the person” in those sections.
O.C. 321-2017, s. 19.