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T-0.1 - Act respecting the Québec sales tax

Section 641
Disposition versions

Full text
641. For the purposes of this Title, a supply of a membership in a club, an organization or an association and a supply of an admission in respect of a place of amusement, a seminar, an activity or an event are deemed to be supplies of a service.
However, a supply of a right to acquire a membership in a club, an organization or an association is deemed to be a supply of property.
1991, c. 67, s. 641.
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