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

Section 279r28 Disposition versions

2012-09-01

279R28. The net tax for a reporting period of a corporation that is a subsidiary wholly-owned corporation of the gaming authority and that supplies to the authority, by way of lease, licence or similar arrangement, an immovable acquired by the authority for use as the authority’s head office is the amount that would be the corporation’s net tax for the period determined under sections 428 to 432 of the Act if the amount collectible by it as or on account of tax under section 16 of the Act in respect of each such supply of that immovable to the authority were the amount determined in accordance with section 279R29.

O.C. 1470-2002, s. 7.