Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 312.1
Disposition versions

Full text
312.1. Where the relevant assets of the receiver are a part and not all of the person’s businesses, affairs, properties or assets, the relevant assets of the receiver are deemed to be, throughout the period during which the receiver is acting as receiver of the person, separate from the remainder of the businesses, affairs, properties or assets of the person as though the relevant assets were businesses, affairs, properties or assets, as the case may be, of a separate person.
1994, c. 22, s. 531.
© Gouvernement du Québec