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T-0.1 - Act respecting the Québec sales tax
Section 458.5.2
Disposition versions
458.5.2. Despite section 458.5.1, if a particular person is both a financial institution described in paragraph 6 or 9 of the definition of “listed financial institution” in section 1 and a selected listed financial institution throughout a particular reporting period in a particular fiscal year, the following rules apply if the particular person is party to a plan merger, within the meaning of subsection 1 of section 16 of the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations made under the Excise Tax Act (R.S.C. 1985, c. E-15):
(1) the particular fiscal year of the particular person ends on the day immediately before the merger; and
(2) the fiscal year of the person resulting from the merger begins on the day of the merger.
