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T-0.1 - Act respecting the Québec sales tax

Section 222.5
Disposition versions

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222.5. Where a person engages in the substantial renovation of a mobile home or a floating home, the home is deemed not to have been used or occupied, at any time before the person began to substantially renovate the home, by any individual as a place of residence or lodging.
1994, c. 22, s. 478.
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