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T-0.1 - Act respecting the Québec sales tax
Section 238.0.1
Disposition versions
238.0.1. Where a person brings into Québec property that is capital property of the person and the person was using the property to a particular extent in a particular way immediately after the property or a portion thereof was last acquired or imported into Canada by the person, the person is deemed to bring the property into Québec for use to the particular extent in the particular way.
