T-0.1 - Act respecting the Québec sales tax

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189. A supply of corporeal movable property made by a person operating a duty free shop licensed as such under the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement) to an individual at a duty free shop for export by the individual is a zero-rated supply.
1991, c. 67, s. 189.