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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 473r1
Disposition versions
473R1. For the purposes of section 473 of the Act, the Société de l’assurance automobile du Québec is a prescribed person where the tax is payable in respect of the bringing in of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the person who brings the road vehicle into Québec.
