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T-0.1 - Act respecting the Québec sales tax

Section 328
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328. The expression “qualifying subsidiary” of a particular corporation means another corporation in respect of which the particular corporation holds qualifying voting control and owns not less than 90% of the value and number of the issued and outstanding shares, having full voting rights under all circumstances, of the capital stock of the other corporation.
1991, c. 67, s. 328; 2009, c. 5, s. 619; 2020, c. 16, s. 223.
328. The expression “qualifying subsidiary” of a particular corporation means another corporation not less than 90% of the value and number of the issued and outstanding shares of the capital stock of which, having full voting rights under all circumstances, are owned by the particular corporation.
1991, c. 67, s. 328; 2009, c. 5, s. 619.
328. The expression “qualifying subsidiary” of a particular corporation means another corporation resident in Québec not less than 90% of the value and number of the issued and outstanding shares of the capital stock of which, having full voting rights under all circumstances, are owned by the particular corporation.
1991, c. 67, s. 328.
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