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T-0.1 - Act respecting the Québec sales tax
Section 350.29
Disposition versions
350.29. (Repealed).
350.29. For the purposes of this subdivision,
“collection officer” means a registrant who makes a supply of a returnable container otherwise than by way of a retail sale;
“purchaser” means a person who acquires a filled and sealed returnable container by way of a retail sale;
“retail sale” means a sale for purposes other than solely of resale.
