T-0.1 - Act respecting the Québec sales tax

Section 330 Disposition versions

2013-01-01

330. The expression “closely related group” means a group of corporations each member of which is a registrant resident in Canada that is closely related, within the meaning of sections 332 and 333, to each other member of the group.

For the purposes of this section, the following rules apply:

(1)  insurers that are not resident in Canada and have a permanent establishment in Canada are deemed to be resident in Canada;

(2)  credit unions and members of a mutual insurance group are deemed to be registrants; and

(3)  a registrant includes a person who is registered, or who is required to be registered, for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15).

1991, c. 67, s. 330; 2009, c. 5, s. 620; 2012, c. 28, s. 105.

2009-05-15

330. The expression “closely related group” means a group of corporations each member of which is a registrant resident in Québec that is closely related, within the meaning of sections 332 and 333, to each other member of the group.

For the purposes of this definition, an insurer that is not resident in Québec and has a permanent establishment in Québec is deemed to be resident in Québec.

1991, c. 67, s. 330; 2009, c. 5, s. 620.

1992-07-01

330. The expression “closely related group” means a group of corporations each member of which is closely related, within the meaning of sections 332 and 333, to each other member of the group.

1991, c. 67, s. 330.