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T-0.1 - Act respecting the Québec sales tax

Section 237
Disposition versions

Full text
237. Where a person acquires or brings into Québec prescribed property for use as capital property of the person, the property is deemed to be movable property.
1991, c. 67, s. 237; 1994, c. 22, s. 488.
237. For the purposes of subdivision 5, prescribed property is deemed to be movable property.
1991, c. 67, s. 237.
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