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T-0.1 - Act respecting the Québec sales tax

Section 12.1
Disposition versions

Full text
12.1. Subject to section 12, where, under section 11.1.1 of the Taxation Act (chapter I-3), a corporation is deemed for the purposes of that Act to be resident in a country other than Canada throughout a taxation year of the corporation and not to be resident in Canada at any time in the year, the corporation is deemed to be resident in that other country throughout the year and not to be resident in Canada at any time in the year.
1994, c. 22, s. 365.
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