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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 518r7
Disposition versions
518R7. For the purposes of section 518R4, where the premium is payable by a person not referred to in section 518R5 or 518R6 and who operates a bus or truck transport company, the proportion to be used shall be the proportion that the number of kilometres travelled in Québec by vehicles which he owns or has leased is of the total number of kilometres travelled by such vehicles.
