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T-0.1 - Act respecting the Québec sales tax

Section 228
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228. Sections 223 to 226 do not apply to a builder of a residential complex or an addition to a residential complex where
(1)  the builder is a university, public college or school authority; and
(2)  the construction or renovation of the complex or addition is carried out, or the complex is acquired, primarily for the purpose of providing a place of residence for students attending the university or college or a school of the school authority.
1991, c. 67, s. 228.
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