R-5 - Act respecting the Régie de l’assurance maladie du Québec

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34.1.3. Where, for the purposes of Part I of the Taxation Act (chapter I-3), an individual is deemed to have been resident in Québec throughout a year, he is deemed, for the purposes of this subdivision, to have been resident in Québec throughout the year.
1993, c. 64, s. 222.