T-0.1 - Act respecting the Québec sales tax

Section 11 Disposition versions

1997-12-19

11. A person is deemed to be resident in Québec at any time if,

(1)  in the case of a corporation, the corporation is incorporated or continued in Québec and not continued elsewhere;

(2)  in the case of an association, a club, a body or a partnership, or a branch thereof, the member, or a majority of the members, having management and control thereof is or are resident in Québec at that time;

(3)  in the case of an association of employees, it is carrying on activities as such in Québec and has a local union or branch in Québec at that time;

(4)  in the case of an individual, the individual is deemed under any of paragraphs b to f of section 8 of the Taxation Act (chapter I-3) to be resident in Québec at that time.

1991, c. 67, s. 11; 1997, c. 85, s. 419.

1992-07-01

11. A person is deemed to be resident in Québec at any time if,

(1)  in the case of a corporation, the corporation is incorporated or continued in Québec and not continued elsewhere;

(2)  in the case of an association, a club, a body or a partnership, or a branch thereof, the members, or a majority of the members, having management and control thereof is or are resident in Québec at that time;

(3)  in the case of an association of employees, it is carrying on activities as such in Québec and has a local union or branch in Québec at that time.

1991, c. 67, s. 11.