T-0.1 - Act respecting the Québec sales tax

Section 341.0.1 Disposition versions

1997-12-19

341.0.1. Notwithstanding sections 338 to 341, where a public service body applies to the Minister of National Revenue under subsection 2 of section 129 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) to have the division or branch specified in the application designated by the Minister of National Revenue as an eligible division for the purposes of section 129 of that Act,

(1)  the body is not required to make an application under section 338;

(2)  the body is deemed to have received a notice in writing from the Minister under section 339 designating the division or branch specified in the application as an eligible division or branch for the purposes of sections 337.2 to 341.3, from the day on which the division or branch is designated by the Minister of National Revenue, by a notice in writing, as an eligible division or branch for the purposes of section 129 of that Act;

(3)  the designation deemed to have been made under section 339 is deemed to have been revoked from the day on which the designation under subsection 3 of section 129 of that Act is revoked under subsection 4 of section 129 of that Act; and

(4)  the notice in writing sent to the body under subsection 5 of section 129 of that Act is deemed to be a notice in writing sent to the body under section 341 and the effective date of the notice is deemed to be the effective date of the revocation.

The Minister may require that the body inform the Minister in prescribed form containing prescribed information and in the manner and within the time prescribed by the Minister of any designation under subsection 3 of section 129 of that Act or of any revocation of a designation, or require that the body transmit to the Minister a notice of designation or of revocation of a designation.

1997, c. 85, s. 619.