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I-1 - Retail Sales Tax Act

Section 20.4
Disposition versions

Full text
20.4. A person carrying on an undertaking is entitled to the reimbursement of the tax paid by him on the purchase of property or materials which would be contemplated in paragraph y of section 17 were the property intended for sale if, after being manufactured, the property produced has not been used in Québec and the person has taken or shipped it out of Québec for use or consumption as part of carrying on his undertaking.
1983, c. 20, s. 3.
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