T-0.1 - Act respecting the Québec sales tax

Section 330.1 Disposition versions

2015-10-26

330.1. For the purposes of this division, “qualifying member” of a qualifying group means a registrant that is a corporation resident in Québec or a qualifying partnership and that

(1)  is a member of the qualifying group;

(1.1)  is not a party to an effective election made under section 297.0.2.1; and

(2)  as the case may be,

(a)  has property (other than financial instruments and property having a nominal value) and has last manufactured, produced, acquired or brought into Québec all or substantially all of its property (other than financial instruments and property having a nominal value) for consumption, use or supply exclusively in the course of commercial activities of the registrant,

(b)  has no property (other than financial instruments and property having a nominal value) and has made supplies and all or substantially all of the supplies made by the registrant are taxable supplies, or

(c)  has no property (other than financial instruments and property having a nominal value) and has not made taxable supplies and it is reasonable to expect that

i.  the registrant will be making supplies throughout the next 12 months,

ii.  all or substantially all of the supplies referred to in subparagraph i will be taxable supplies, and

iii.  all or substantially all of the property (other than financial instruments and property having a nominal value) to be manufactured, produced, acquired or brought into Québec by the registrant within the next 12 months will be for consumption, use or supply exclusively in the course of commercial activities of the registrant.

2009, c. 5, s. 621; 2012, c. 28, s. 106; 2015, c. 24, s. 175.

2013-01-01

330.1. For the purposes of this division, “qualifying member” of a qualifying group means a registrant that is a corporation resident in Québec or a qualifying partnership and that

(1)  is a member of the qualifying group;

(1.1)  is not a party to an effective election made under section 297.0.2.1; and

(2)  last manufactured, produced, acquired or brought into Québec all or substantially all of its property for consumption, use or supply exclusively in the course of commercial activities of the registrant or, if the registrant has no property, all or substantially all of its supplies are taxable supplies.

2009, c. 5, s. 621; 2012, c. 28, s. 106.

2009-05-15

330.1. For the purposes of this division, “qualifying member” of a qualifying group means a registrant that is a corporation resident in Québec or a qualifying partnership and that

(1)  is a member of the qualifying group; and

(2)  last manufactured, produced, acquired or brought into Québec all or substantially all of its property for consumption, use or supply exclusively in the course of commercial activities of the registrant or, if the registrant has no property, all or substantially all of its supplies are taxable supplies.

2009, c. 5, s. 621.