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T-0.1 - Act respecting the Québec sales tax

Section 349
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349. Where at any time two or more corporations are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”) and the principal business of the new corporation immediately after that time is the same as or similar to the business of one or more of the merged or amalgamated corporations that immediately before that time was a financial institution, the new corporation is a financial institution throughout the taxation year of the new corporation that began at that time.
1991, c. 67, s. 349; 2012, c. 28, s. 111.
349. Where at any time two or more corporations are merged or amalgamated to form one corporation (in this section referred to as the “new corporation”) and the principal business of the new corporation immediately after that time is the same as or similar to the business of one or more of the merged or amalgamated corporations that immediately before that time was a listed financial institution, the new corporation is a listed financial institution throughout the taxation year of the new corporation that began at that time.
1991, c. 67, s. 349.
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