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T-0.1 - Act respecting the Québec sales tax

Section 326
Disposition versions

Full text
326. Where a trustee of a trust distributes property of the trust to one or more persons, the distribution of the property is deemed to be a supply of the property made by the trust at the place at which the property is delivered to the persons and for consideration equal to the amount determined under the Taxation Act (chapter I-3) to be the proceeds of disposition of the property.
1991, c. 67, s. 326; 1994, c. 22, s. 545; 1997, c. 85, s. 615.
326. Subject to sections 78, 79 and 302 to 317.3, where a trustee of a trust distributes property of the trust to beneficiaries of the trust, the distribution of the property is deemed to be a supply of the property made by the trust for consideration equal to the amount determined under the Taxation Act (chapter I-3) to be the proceeds of the disposition of the property.
1991, c. 67, s. 326; 1994, c. 22, s. 545.
326. Subject to sections 78, 79 and 302 to 317, where a trustee of a trust distributes property of the trust to beneficiaries of the trust, the distribution of the property is deemed to be a supply of the property made by the trust for consideration equal to the amount determined under the Taxation Act (chapter I-3) to be the proceeds of the disposition of the property.
1991, c. 67, s. 326.
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