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T-0.1 - Act respecting the Québec sales tax

Section 350
Disposition versions

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350. Where a particular person, at any time in a taxation year of the particular person, acquires a business as a going concern from another person who was immediately before that time a financial institution, and immediately after that time the principal business of the particular person is the business so acquired, the particular person is a financial institution throughout the part of that taxation year that follows the acquisition.
1991, c. 67, s. 350; 2012, c. 28, s. 111.
350. Where a particular person, at any time in a taxation year of the particular person, acquires a business as a going concern from another person who was immediately before that time a listed financial institution, and immediately after that time the principal business of the particular person is the business so acquired, the particular person is a listed financial institution throughout the part of that taxation year that follows the acquisition.
1991, c. 67, s. 350.
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