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T-0.1 - Act respecting the Québec sales tax

Section 658
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658. Subject to section 661, where as of 1 July 1992, a person is registered under Division I of Chapter VIII of Title I and, at the beginning of that day, has any specified property in inventory, the person is entitled to a rebate of the sales tax paid by him in respect of that property.
1991, c. 67, s. 658.
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