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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 1r1
Disposition versions
1R1. For the purposes of the definition of the expression “financial service” provided for in section 1 of the Act, the services provided by the Canadian Payments Association or any of its members in respect of the clearing and settlement of cheques and other payment items under the national payments system of that Association are prescribed services for the purposes of subparagraph 13 of that definition.
