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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 433.27r1
Disposition versions

Full text
433.27R1. For the purposes of the first paragraph of section 433.27 of the Act, the following is prescribed information in relation to a selected investor in a selected non-stratified investment plan for a calendar year:
(1)  the investor’s address that determines, in accordance with the second paragraph of section 433.15.3 of the Act, the province in which the investor is resident on 30 September of the calendar year; and
(2)  the number of units held on 30 September of the calendar year by the investor in the investment plan.
O.C. 320-2017, s. 4.
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