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T-0.1 - Act respecting the Québec sales tax
Section 518
Disposition versions
518. For the purposes of section 512, where a damage insurance premium payable by a person who carries on business in Québec is over $1,000 for the period of coverage and only part of the premium is attributable to a risk that might occur in Québec, the premium is that which is prescribed if the prescribed conditions are met.
If the prescribed conditions are not met, the tax is computed on the whole premium.
