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T-0.1 - Act respecting the Québec sales tax
Section 301.10.1
Disposition versions
301.10.1. For the purposes of this section and sections 301.11 to 301.13, a particular corporation is at a particular time an operating corporation of another person that is a corporation, a partnership or a trust if at the particular time all or substantially all of the property of the particular corporation is property that was last manufactured, produced, acquired or imported into Canada by the particular corporation for consumption, use or supply by the particular corporation exclusively in the course of its commercial activities and if
(1) where the other person is a corporation or a trust, the particular corporation is at the particular time related to the other person; or
(2) where the other person is a partnership, the particular corporation is, at the particular time, controlled by
(a) the other person,
(b) a corporation that is controlled by the other person,
(c) a corporation that is related to a corporation referred to in subparagraph b, or
(d) a combination of persons referred to in subparagraphs a to c.
