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T-0.1 - Act respecting the Québec sales tax

Section 22.15.0.6
Disposition versions

Full text
22.15.0.6. A supply of a service (other than an advisory, consulting or professional service) all or substantially all of which is performed in the presence of the individual to whom it is rendered is deemed to be made in Québec if the Canadian element of the service is performed primarily in Québec.
2011, c. 1, s. 131.
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