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T-0.1 - Act respecting the Québec sales tax
Section 10
Disposition versions
10. The following rules apply in respect of a segregated fund of an insurer:
(1) the segregated fund is deemed to be a trust that is a separate person from the insurer and that does not deal at arm’s length with the insurer;
(2) the insurer is deemed to be a trustee of the trust;
(3) the activities of the segregated fund are deemed to be activities of the trust and not activities of the insurer.
