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I-1 - Retail Sales Tax Act

Section 20.3
Disposition versions

Full text
20.3. A person carrying on an undertaking is entitled to the reimbursement of the tax paid by him on the purchase of movable property if, after such purchase, the property has not been used in Québec and the person has taken or shipped it out of Québec for use or consumption as part of carrying on his undertaking.
1983, c. 20, s. 3.
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