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T-0.1 - Act respecting the Québec sales tax

Section 333.2
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333.2. For the purposes of section 332.1, a particular person is deemed not to own a share at a particular time if
(1)  another person has a right under a contract or otherwise, either immediately or in the future and either absolutely or contingently, to control the voting rights attached to the share, other than a right that is not exercisable at the particular time because its exercise is contingent on the death, bankruptcy or permanent disability of an individual; and
(2)  the other person is not closely related to the particular person at the particular time.
2020, c. 16, s. 228.
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