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T-0.1 - Act respecting the Québec sales tax
Section 530
Disposition versions
530. The tax provided for in this Title shall be computed separately for each premium payment and any fraction of $0.01 shall be counted as $0.01.
Notwithstanding the foregoing, where a damage insurance premium is greater than $11, the person who collects the tax may round it off to the nearest dollar.
