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T-0.1 - Act respecting the Québec sales tax

Section 342
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342. Where a particular unincorporated organization is a member of another unincorporated organization, the particular organization and the other organization may apply jointly to the Minister, in prescribed form containing prescribed information, to have the particular organization deemed to be a branch of the other organization and not to be a separate person.
1991, c. 67, s. 342.
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