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T-0.1 - Act respecting the Québec sales tax
Section 457.13
Disposition versions
457.13. For the purposes of sections 457.8 to 457.12, if a person is the builder of an addition to a residential complex and is eligible to make an election under section 457.8 in respect of the addition or the remainder of the residential complex, the addition and the remainder of the residential complex are each deemed to be a separate property.
