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

Section 472r1
Disposition versions

Full text
472R1. For the purposes of section 472 of the Act, the Société de l’assurance automobile du Québec is a prescribed person where the tax is payable in respect of the supply of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by its acquirer.
O.C. 1635-96, s. 21.
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