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T-0.1 - Act respecting the Québec sales tax

Section 402.20
Disposition versions

Full text
402.20. For the purposes of sections 402.18 and 402.19, a qualifying employer of a pension plan is engaged exclusively in commercial activities throughout a claim period of a pension entity of the pension plan if
(1)  in the case of a qualifying employer that is a financial institution at any time in the claim period, all of the activities of the qualifying employer for the claim period are commercial activities; and
(2)  in any other case, all or substantially all of the activities of the qualifying employer for the claim period are commercial activities.
2011, c. 34, s. 154.
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