T-0.1 - Act respecting the Québec sales tax

Section 331.0.1 Disposition versions

2015-10-26

331.0.1. For the purposes of this division, “temporary member” of a qualifying group means a corporation

(1)  that is a registrant;

(2)  that is resident in Québec;

(3)  that is a member of the qualifying group;

(4)  that is not a qualifying member of the qualifying group;

(4.1)  that is not a party to an effective election under section 297.0.2.1;

(5)  that receives a supply of property made in anticipation of a distribution made in the course of a reorganization described in paragraph a of section 308.3 of the Taxation Act (chapter I-3) from the distributing corporation referred to in that paragraph that is a qualifying member of the qualifying group;

(6)  that, before receiving the supply, does not carry on any business or have any property (other than financial instruments); and

(7)  the shares of which are transferred on the distribution.

2009, c. 5, s. 623; 2013, c. 10, s. 225; 2015, c. 24, s. 176.

2013-06-05

331.0.1. For the purposes of this division, “temporary member” of a qualifying group means a corporation

(1)  that is a registrant;

(2)  that is resident in Québec;

(3)  that is a member of the qualifying group;

(4)  that is not a qualifying member of the qualifying group;

(4.1)  that is not a party to an effective election under section 297.0.2.1;

(5)  that receives a supply of property made in anticipation of a distribution made in the course of a reorganization described in paragraph a of section 308.3 of the Taxation Act (chapter I-3) from the distributing corporation referred to in that paragraph that is a qualifying member of the qualifying group;

(6)  that, before receiving the supply, does not carry on any business or have any property; and

(7)  the shares of which are transferred on the distribution.

2009, c. 5, s. 623; 2013, c. 10, s. 225.

2009-05-15

331.0.1. For the purposes of this division, “temporary member” of a qualifying group means a corporation

(1)  that is a registrant;

(2)  that is resident in Québec;

(3)  that is a member of the qualifying group;

(4)  that is not a qualifying member of the qualifying group;

(5)  that receives a supply of property made in anticipation of a distribution made in the course of a reorganization described in paragraph a of section 308.3 of the Taxation Act (chapter I-3) from the distributing corporation referred to in that paragraph that is a qualifying member of the qualifying group;

(6)  that, before receiving the supply, does not carry on any business or have any property; and

(7)  the shares of which are transferred on the distribution.

2009, c. 5, s. 623.