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T-0.1 - Act respecting the Québec sales tax

Section 350.42.5
Disposition versions

Full text
350.42.5. Subject to section 350.42.6, if a person makes a supply of a used and empty returnable container, or the material resulting from its compaction, the value of the consideration for the supply is deemed, for the purposes of this Title other than this division, to be nil.
2009, c. 5, s. 632.
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