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T-0.1 - Act respecting the Québec sales tax

Section 331
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331. For the purposes of this division, “specified member” of a qualifying group means
(1)  a qualifying member of the group; or
(2)  a temporary member of the group during the course of the reorganization referred to in paragraph 5 of section 331.0.1.
1991, c. 67, s. 331; 1994, c. 22, s. 547; 1999, c. 83, s. 315; 2001, c. 53, s. 330; 2009, c. 5, s. 622.
331. For the purposes of sections 329.1 to 331.4 and 334 to 336, “specified member” of a qualifying group means a person that is a corporation or a partnership that is a member of the group all or substantially all of the property of which was last manufactured, produced, acquired or brought into Québec for consumption, use or supply exclusively in the course of commercial activities of the person or, if the person has no property, all or substantially all of the supplies made by which are taxable supplies.
1991, c. 67, s. 331; 1994, c. 22, s. 547; 1999, c. 83, s. 315; 2001, c. 53, s. 330.
331. For the purposes of sections 334 to 336, “specified member” of a closely related group means a corporation that is a member of the group all or substantially all of the property of which was last manufactured, constructed, produced, acquired or brought into Québec for consumption, use or supply exclusively in the course of commercial activities of the corporation or, where the corporation has no property, all or substantially all of the supplies made by which are taxable supplies.
1991, c. 67, s. 331; 1994, c. 22, s. 547; 1999, c. 83, s. 315.
331. For the purposes of sections 334 to 336, “specified member” of a closely related group means a corporation that is a member of the group all or substantially all of the property of which was last manufactured, constructed, produced, acquired or brought into Québec for consumption, use or supply exclusively in the course of commercial activities of the corporation or, where the corporation has no property, all or substantially all of the supplies made by which are taxable or non-taxable supplies.
1991, c. 67, s. 331; 1994, c. 22, s. 547.
331. For the purposes of section 334, the expression “specified member” of a closely related group means a corporation all or substantially all of the supplies made by which are taxable or non-taxable supplies and that is a member of the group.
1991, c. 67, s. 331.
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