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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 518r6
Disposition versions
518R6. For the purposes of section 518R4, where the premium is payable by a person who has establishments in Québec and elsewhere and who is not a corporation, the proportion to be used shall be that which would be determined under Title XXVII of the Regulation respecting the Taxation Act (chapter I-3, r. 1) if that person were a corporation.
