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T-0.1 - Act respecting the Québec sales tax

Section 341.9
Disposition versions

Full text
341.9. For the purpose of determining an input tax refund in respect of capital property of a public service body and for the purposes of subdivision 5 of Division II of Chapter V, an activity engaged in by a public service body is deemed not to be a commercial activity of the body to the extent that the activity is engaged in through a small supplier division of the body.
1994, c. 22, s. 552.
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