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

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518R2. Sections 518R3 to 518R10 apply to damage insurance premiums related to activities carried on or goods used for purposes of business.
Where that premium is also related to activities carried on or goods used for personal purposes, sections 518R3 to 518R10 apply only to the part of the premium which is related to activities carried on or goods used for purposes of business.
O.C. 1607-92, s. 518R2.