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

Section 434r8.9
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434R8.9. Section 434R8.8 does not apply to a passenger vehicle or aircraft acquired or brought into Québec by a registrant who is an individual or a partnership for use as capital property of the registrant otherwise than exclusively in commercial activities of the registrant.
O.C. 1463-2001, s. 39.
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