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T-0.1 - Act respecting the Québec sales tax
Section 350.23.3
Disposition versions
350.23.3. A person’s percentage total value added in respect of finished inventory of the person for a fiscal year of the person is the amount expressed as a percentage that would be determined for the fiscal year by the formula in section 350.23.2 if the total determined under subparagraph 1 of the second paragraph of that section did not exclude any amounts that are reasonably attributable to the performance of basic services.
