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T-0.1 - Act respecting the Québec sales tax
Section 236
Disposition versions
236. (Repealed).
236. Any recipient of a non-taxable supply of an immovable shall, upon receiving the supply, provide the supplier with a declaration, in prescribed form containing prescribed information, that the supply is a non-taxable supply.
Within 30 days after the supply, the supplier shall file the form with and as prescribed by the Minister.
