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I-3 - Taxation Act

Section 1029.8.160
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1029.8.160. For the purposes of paragraphs b and c of the definition of “home renovation expenditure” in section 1029.8.159, a merchant is deemed to hold a registration number assigned under the Act respecting the Québec sales tax (chapter T-0.1) if the merchant is not a registrant for the purposes of that Act because the merchant is a small supplier within the meaning of section 1 of that Act.
2015, c. 21, s. 492.
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