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T-0.1 - Act respecting the Québec sales tax
Section 191.8
Disposition versions
191.8. A supply made to a person not resident in Québec who is not registered under Division I of Chapter VIII of a service of testing or inspecting corporeal movable property that is acquired in or brought into Québec for the sole purpose of having the service performed and that is to be destroyed or discarded in the course of providing, or on completion of, the service, is a zero-rated supply.
