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T-0.1 - Act respecting the Québec sales tax
Section 457.11
Disposition versions
457.11. For the purposes of section 431, if a person makes an election under section 457.8, an input tax refund in respect of the residential complex or addition that the person is deemed to have received under paragraph 1 of section 457.10 is deemed to be an input tax refund for the person’s reporting period that includes 26 February 2008 and not an input tax refund for any other reporting period.
