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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 350.62r11
Disposition versions
350.62R11. For the purposes of section 350.62 of the Act, a passenger transportation service provided by a person engaged in a taxi business constitutes a prescribed service if all of the person’s services are provided by another person engaged in such a business under subcontracting arrangements.
