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T-0.1 - Act respecting the Québec sales tax

Section 479
Disposition versions

Full text
479. Where a transaction is an avoidance transaction, the tax consequences to a person shall be determined as is reasonable in the circumstances in order to deny a tax benefit that, but for this chapter, would result, directly or indirectly, from that transaction or from a series of transactions that include that transaction.
1991, c. 67, s. 479.
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