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I-3 - Taxation Act

Section 21.34
Disposition versions

Full text
21.34. For the purposes of this Part, where a liability for the Québec sales tax or the goods and services tax is incurred in respect of a change of use at any time of a property, the liability so incurred is deemed to have been incurred immediately after that time in respect of the acquisition of the property.
1991, c. 25, s. 5; 1992, c. 1, s. 9.
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