Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 331.3
Disposition versions

Full text
331.3. If, under section 331.2, two persons are closely related to the same corporation or partnership, or would be so related if each member of that partnership were resident in Québec, the two persons are closely related to each other for the purposes of this division.
2001, c. 53, s. 331; 2009, c. 5, s. 626; 2020, c. 16, s. 225.
331.3. If, under section 331.2, two persons are closely related to the same corporation or partnership, or would be so related if that corporation, or each member of that partnership, were resident in Québec, the two persons are closely related to each other for the purposes of this division.
2001, c. 53, s. 331; 2009, c. 5, s. 626.
331.3. If, under section 331.2, two persons are closely related to the same corporation or partnership, or would be so related if that corporation, or each member of that partnership, were resident in Québec, the two persons are closely related to each other for the purposes of sections 329.1 to 331.4 and 334 to 336.
2001, c. 53, s. 331.
© Gouvernement du Québec