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T-0.1 - Act respecting the Québec sales tax

Section 345.8
Disposition versions

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345.8. Where a general partner of an investment limited partnership renders a management or administrative service to the investment limited partnership, the following rules apply:
(1)  the rendering of the service is deemed not to be done by the general partner as a member of the investment limited partnership; and
(2)  the supply by the general partner to the investment limited partnership that includes the service is deemed to have been made otherwise than in the course of the investment limited partnership’s activities.
2022, c. 23, s. 196.
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