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

Full text
433.30R1. For the purposes of section 433.30 of the Act,
(1)  every person that, on a date determined by an investment plan pursuant to section 433.19.18 of the Act, holds units in an investment plan that is a non-stratified investment plan, or units in a series, other than an exchange-traded series, of an investment plan that is a stratified investment plan, and that is neither an individual nor a specified investor in the investment plan within the meaning of the first paragraph of section 433.25 of the Act, is a prescribed person; and
(2)  the address of the person referred to in paragraph 1 that determines, in accordance with the second paragraph of section 433.15.3 of the Act, the province in which the person is resident on the date referred to in paragraph 1, and the number of units held on that date by the person in the non-stratified investment plan, or in each series other than an exchange-traded series of the stratified investment plan, as the case may be, is prescribed information.
320-2017O.C. 320-2017, s. 4.