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T-0.1 - Act respecting the Québec sales tax

Section 350.12
Disposition versions

Full text
350.12. The following are deemed not to be consideration for a supply:
(1)  promotional bonuses and prizes given by an issuer to a distributor of the issuer for or in respect of the supply by the distributor of rights of the issuer; and
(2)  amounts paid to an issuer by a distributor of the issuer for or on account of damage to property of the issuer.
1994, c. 22, s. 556.
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