T-0.1, r. 2 - Regulation respecting the Québec sales tax

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332R3. For the purposes of section 332 of the Act, another corporation is a prescribed corporation in relation to a particular corporation that is a credit union, if the other corporation is a registrant resident in Canada and is
(1)  CDSL Canada Limited; or
(2)  CUE Datawest Ltd.
321-2017O.C. 321-2017, s. 8.