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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 12.2r1
Disposition versions
12.2R1. For the purposes of section 12.2 of the Act, a prescribed member is either of the following members of an investment limited partnership:
(1) a member that is a trust not resident in Québec if the total value of the assets of the member in which one or more persons resident in Québec have a beneficial interest is more than 5% of the total value of the assets of the member; or
(2) a member that is a limited partnership not resident in Québec if the total value of all shares in the member held by persons resident in Québec is more than 5% of the total value of all shares in the member.
