T-0.1 - Act respecting the Québec sales tax

Section 340 Disposition versions

2000-06-16

340. The Minister may, in writing, revoke a designation under section 339 of a division or branch of a public service body where

(1)  the division or branch can no longer be separately identified by reference to its location or the nature of the activities engaged in by it;

(2)  books of account, other records and accounting systems are not maintained separately in respect of the division or branch; or

(3)  the public service body makes a request in writing to the Minister that the designation be revoked.

1991, c. 67, s. 340; 1994, c. 22, s. 552; 2000, c. 25, s. 29.

1999-04-01

340. The Minister may, in writing, revoke a designation under section 339 of a division or branch of a public service body where

(1)  the division or branch can no longer be separately identified by reference to its location or the nature of the activities engaged in by it;

(2)  separate records, books of account and accounting systems are not maintained in respect of the division or branch; or

(3)  the public service body makes a request in writing to the Minister that the designation be revoked.

1991, c. 67, s. 340; 1994, c. 22, s. 552.

1992-07-01

340. Where the Minister has approved an application made under section 339 and the conditions described in the said section are no longer met, the Minister may, in writing, revoke the approval.

Thereafter, the division or branch of the public service body is, for the purposes of sections 207 to 210 and 294 to 297, deemed not to be a separate person.

1991, c. 67, s. 340.