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

Section 489.1r1 Disposition versions

2017-12-20

489.1R1. (Revoked).

O.C. 1635-96, s. 22; O.C. 1466-98, s. 6; O.C. 1463-2001, s. 47; O.C. 1182-2017, s. 4.

2012-09-01

489.1R1. For the purposes of the first paragraph of section 489.1 of the Act, a person is a prescribed person at a particular time if the total number of millilitres of beer sold in Québec or outside Québec, in the calendar year preceding that time, by the person and, where applicable, either of the following persons, does not exceed 30,000,000,000:

(1)  where the person is a corporation resulting from the amalgamation of 2 or more corporations that is in its first year of operation at that time, each amalgamated corporation;

(2)  an associate of the person within the meaning of section 5 of the Act or another person whose business the person continues to carry on.

For the purposes of the first paragraph, a person continues to carry on the business of another person where

(1)  the person acquires all or substantially all of the assets of the other person’s business; and

(2)  it is reasonable to consider that, because of the acquisition, the person has continued to carry on the other person’s business.

O.C. 1635-96, s. 22; O.C. 1466-98, s. 6; O.C. 1463-2001, s. 47.