T-0.1 - Act respecting the Québec sales tax

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42.0.9. Where under a provision of this Title, the consideration for a supply is deemed not to be consideration for the supply, a supply is deemed to be made for no consideration or a supply is deemed not to have been made by a person, that deeming does not apply for the purposes of sections 42.0.1 to 42.0.6.
1995, c. 1, s. 261.