T-0.1 - Act respecting the Québec sales tax

Section 348 Disposition versions

1994-06-17

348. For the purposes of this division, where a particular person has made an election under this division with respect to a joint venture and at any time during the period the election is in effect another person becomes a participant in the venture by acquiring an interest in it from the particular person, the other person is deemed to have made, at that time, an election in accordance with section 346.3 with respect to the venture jointly with the operator of the venture.

1991, c. 67, s. 348; 1994, c. 22, s. 555.

1992-07-01

348. For the purposes of sections 346 and 347, where an election under those sections is made by a particular person with respect to a joint venture, any other person who acquires an interest in the venture from the particular person is deemed to have made an election under those sections with respect to that interest.

1991, c. 67, s. 348.