T-0.1 - Act respecting the Québec sales tax

Section 329 Disposition versions

1999-04-01

329. The expression “qualifying subsidiary” of a particular corporation includes, in addition to the meaning assigned by section 328,

(1)  a corporation that is a qualifying subsidiary of a qualifying subsidiary of the particular corporation;

(2)  where the particular corporation is a credit union, every other credit union; and

(3)  where the particular corporation is a member of a mutual insurance group, every other member of that group.

1991, c. 67, s. 329; 1994, c. 22, s. 546.

1992-07-01

329. The expression “qualifying subsidiary” of a particular corporation includes, in addition to the meaning assigned by section 328,

(1)  a corporation that is a qualifying subsidiary of a qualifying subsidiary of the particular corporation; and

(2)  where the particular corporation is a credit union, every other credit union.

1991, c. 67, s. 329.