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T-0.1 - Act respecting the Québec sales tax
Section 329.1
Disposition versions
329.1. For the purposes of this division, “qualifying group” means
(1) a group of corporations, each member of which is closely related, within the meaning of sections 332 and 333, to each other member of the group; or
(2) a group of qualifying partnerships, or of qualifying partnerships and corporations, each member of which is closely related, within the meaning of sections 331.2 and 331.3, to each other member of the group.
329.1. For the purposes of sections 330 to 331.4 and 334 to 336, “qualifying group” means
(1) a closely related group; or
(2) a group of qualifying partnerships, or of qualifying partnerships and corporations resident in Québec, each member of which is closely related, within the meaning of sections 331.2 and 331.3, to each other member of the group.
