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T-0.1 - Act respecting the Québec sales tax

Section 350.7.5
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350.7.5. If a member of a barter exchange network or the administrator of a barter exchange network gives, while a designation of the network under section 350.7.3 is in effect, property, a service or money in exchange for a barter unit, the value of that property, service or money as consideration for the barter unit is, notwithstanding section 55, deemed to be nil.
2001, c. 53, s. 337.
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