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

Section 449r0.1
Disposition versions

Full text
449R0.1. For the purposes of section 449R1, “intermediary” of a person means, in respect of a supply, a registrant who, acting as a mandatary for the person or under an agreement with the person, causes or facilitates the making of the supply by the person.
O.C. 1463-2001, s. 45.
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