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T-0.1 - Act respecting the Québec sales tax

Section 106.1
Disposition versions

Full text
106.1. A supply of property or a service made by a cooperative housing corporation to a person who, because the person is a shareholder of the corporation or a lessee or sub-lessee of a shareholder of the corporation, is entitled to occupy or use a residential unit in a residential complex administered or owned by the corporation, where the supply relates to the occupation or use of a residential unit in the complex, is exempt.
1994, c. 22, s. 418.
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