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T-0.1 - Act respecting the Québec sales tax
Section 433.29
Disposition versions
433.29. Every person that holds units of a selected non-stratified investment plan and that is a qualifying investor in the investment plan for a calendar year shall provide to the investment plan, on or before 15 November of the calendar year,
(1) notice that the person is a qualifying investor in the investment plan for the calendar year;
(2) the number of units held on 30 September of the calendar year by the person in the investment plan; and
(3) the person’s investor percentage as regards Québec as of 30 September of the calendar year.
Every person that holds units of a series (other than an exchange-traded series) of a selected stratified investment plan and that is a qualifying investor in the investment plan for a calendar year shall provide to the investment plan, on or before 15 November of the calendar year,
(1) notice that the person is a qualifying investor in the investment plan for the calendar year;
(2) the number of units held on 30 September of the calendar year by the person in each series (other than an exchange-traded series) of the investment plan; and
(3) the person’s investor percentage as regards Québec as of 30 September of the calendar year.
