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

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518R8. For the purposes of section 518R4, where the premium is payable by a person not referred to in section 518R5, 518R6 or 518R7, the proportion to be used shall be calculated on the basis of real and verifiable data respecting the part of the risk that might occur in Québec.
O.C. 1607-92, s. 518R8.