Ministère de l'Emploi et de la Solidarité sociale
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T-0.1 - Act respecting the Québec sales tax

Section 475
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475. Where the Minister receives an application under section 474 in respect of a division or branch of a registrant and is satisfied that
(1)  the branch or division can be separately identified by reference to the location thereof or the nature of the activities engaged in by it, and
(2)  books of account, other records and accounting systems are maintained separately in respect of the branch or division,
the Minister may, in writing, authorize the registrant to file separate returns in relation to the specified branch or division, subject to such conditions as the Minister may at any time impose.
1991, c. 67, s. 475; 2000, c. 25, s. 30.
475. Where the Minister receives an application under section 474 in respect of a division or branch of a registrant and is satisfied that
(1)  the branch or division can be separately identified by reference to the location thereof or the nature of the activities engaged in by it, and
(2)  separate records, books of account and accounting systems are maintained in respect of the branch or division,
the Minister may, in writing, authorize the registrant to file separate returns in relation to the specified branch or division, subject to such conditions as the Minister may at any time impose.
1991, c. 67, s. 475.
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