T-0.1 - Act respecting the Québec sales tax

Section 339 Disposition versions

2000-06-16

339. Where the Minister receives an application under section 338, the Minister may, by notice in writing, designate the division or branch specified in the application as an eligible division for the purposes of sections 337.2 and 338, this section and sections 340 to 341.3, effective on a day specified in the notice, if the Minister is satisfied that the division or branch can be separately identified by reference to its location or the nature of the activities engaged in by it, that books of account, other records and accounting systems are maintained separately in respect of the division or branch and that a revocation pursuant to a request made under paragraph 3 of section 340 by the public service body in respect of the division or branch has not become effective in the 365-day period ending on the day specified in the notice.

1991, c. 67, s. 339; 1994, c. 22, s. 552; 2000, c. 25, s. 28.

1994-06-17

339. Where the Minister receives an application under section 338, the Minister may, by notice in writing, designate the division or branch specified in the application as an eligible division for the purposes of sections 337.2 and 338, this section and sections 340 to 341.3, effective on a day specified in the notice, if the Minister is satisfied that the division or branch can be separately identified by reference to its location or the nature of the activities engaged in by it, that separate records, books of account and accounting systems are maintained in respect of the division or branch and that a revocation pursuant to a request made under paragraph 3 of section 340 by the public sercice body in respect of the division or branch has not become effective in the 365-day period ending on the day specified in the notice.

1991, c. 67, s. 339; 1994, c. 22, s. 552.

1992-07-01

339. Where the Minister receives an application under section 338 in respect of a division or branch of a public service body and is satisfied that the division or branch can be separately identified by reference to its location or the nature of the activities engaged in by it, and separate records, books of account and accounting systems are maintained in respect of the division or branch, the Minister may, in writing, approve the application.

Thereafter, the division or branch is deemed, for the purposes of sections 207 to 210 and 294 to 297 but not with respect to the provision of property or services by one division or branch to another division or branch of the body, to be a separate person and not to be associated with each other division or branch of the body.

1991, c. 67, s. 339.