T-0.1 - Act respecting the Québec sales tax

Full text
304.1. Where on the particular day the person is registered under Division I of Chapter VIII, the registration continues in relation to the activities of the person to which the bankruptcy relates as though the trustee in bankruptcy were the registrant in respect of those activities and ceases to apply to the activities of the person in which the person begins to engage on or after the particular day and to which the bankruptcy does not relate.
1994, c. 22, s. 526.