T-0.1 - Act respecting the Québec sales tax

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106.2. A supply, made to a person who is the owner, lessee or person in occupation or possession of a floating home, of a right to use mooring facilities or a wharf for a period of at least one month in connection with the use and enjoyment of the home as a place of residence for individuals, is exempt.
1994, c. 22, s. 418.