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T-0.1 - Act respecting the Québec sales tax

Section 289.14
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289.14. For the purposes of this subdivision, the following rules apply:
(1)  if a person is a master pension entity of a pension plan having, at any time, only one pension entity, that pension entity is, at that time, the designated pension entity of the pension plan in respect of the person; and
(2)  if a person is a master pension entity of a pension plan having, at any time, two or more pension entities and if an election made jointly under section 289.16 by the person and one of those pension entities is in effect at that time, that pension entity is, at that time, the designated pension entity of the pension plan in respect of the person.
2020, c. 16, s. 219.
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