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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 677r5
Disposition versions

Full text
677R5. An alcoholic beverage conserved in an identified container may not be delivered to a person other than a consumer unless the following conditions are fulfilled:
(1)  the person keeps an establishment; and
(2)  the person holds a registration certificate issued under the Act.
O.C. 1607-92, s. 677R5.
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