T-0.1 - Act respecting the Québec sales tax

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19. (Repealed).
1991, c. 67, s. 19; 1995, c. 63, s. 309.
19. The supply of property to a recipient who receives it for the sole purpose of making a supply of that property by way of gift is not a non-taxable supply.
1991, c. 67, s. 19.