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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 518r3
Disposition versions
518R3. Where the insurance contract specifies the part of the premium which is attributable to a risk that might occur in Québec, the premium on which the tax provided for in Title III of the Act is calculated shall be equal to that part of the premium, if it corresponds to the risk that might occur in Québec.
