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T-0.1 - Act respecting the Québec sales tax
Section 11.3
Disposition versions
11.3. (Repealed).
2015, c. 21, s. 616; 2022, c. 232022, c. 23, s. 17911.
11.3. For the purposes of section 11.1, when it applies for the purposes of sections 18.0.1.1, 18.0.1.2, 26.3 and 26.4, a financial institution that is a stratified investment plan with one or more provincial series as regards Québec is deemed to have a permanent establishment in Québec.
For the purposes of section 11.1, when it applies for the purposes of sections 18.0.1.1, 18.0.1.2, 26.3 and 26.4, a financial institution that is a provincial investment plan as regards Québec is deemed to have a permanent establishment in Québec.
