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I-1 - Retail Sales Tax Act
Section 20.24
Disposition versions
20.24. For the purposes of section 20.15, where a damage insurance premium payable by a person who carries on business in Québec is over $1,000 for the period of coverage and only part of the premium is attributable to a risk that might occur in Québec, the premium is that determined by regulation if the conditions prescribed in the regulation are met.
If the conditions are not met, the tax is computed on the whole premium.
