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T-0.1 - Act respecting the Québec sales tax
Section 324.4
Disposition versions
324.4. For the purposes of sections 320 to 324.3 and sections 324.5 and 324.6, where property is at any time voluntarily transferred by a particular person to another person for the purpose of satisfying in whole or in part a debt or other obligation in respect of which the particular person is in default, the other person is deemed to have seized or repossessed the property from the particular person at that time in circumstances in which section 320 applies.
