Ministère de l'Emploi et de la Solidarité sociale
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I-1 - Retail Sales Tax Act

Section 20.14
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20.14. For the purposes of this chapter, an uninsured social benefits plan is a plan which gives protection against a risk that could otherwise be obtained by taking out a policy of insurance of persons, whether the benefits are partly insured or not.
The plan is deemed to be a policy of insurance of persons.
1986, c. 15, s. 23.
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