T-0.1 - Act respecting the Québec sales tax

Section 297.0.2.5 Disposition versions

2013-01-01

297.0.2.5. The following rules apply to the members of a mutual insurance group:

(1)  every member of a mutual insurance group is deemed to be at all times a member of a closely related group of which every other member of the mutual insurance group is a member; and

(2)  every member of a mutual insurance group is deemed to have made the election required under section 297.0.2.1 with every other member of the mutual insurance group, which election is in effect at all times.

2012, c. 28, s. 93.