T-0.1 - Act respecting the Québec sales tax

Section 343 Disposition versions

1999-04-01

343. Where the Minister receives an application under section 342 made by a particular unincorporated organization and another unincorporated organization and is satisfied that it is appropriate, for the purposes of this Title, to approve the application, the Minister may, in writing, approve the application.

Thereafter, the particular unincorporated organization is deemed to be a branch of the other organization and not to be a separate person, except as regards

(1)  the purposes for which the particular unincorporated organization is deemed under section 339 to be a separate person;

(2)  (subparagraph repealed).

1991, c. 67, s. 343; 1993, c. 19, s. 214; 1995, c. 63, s. 419.

1993-06-15

343. Where the Minister receives an application under section 342 made by a particular unincorporated organization and another unincorporated organization and is satisfied that it is appropriate, for the purposes of this title, to approve the application, the Minister may, in writing, approve the application.

Thereafter, the particular unincorporated organization is deemed to be a branch of the other organization and not to be a separate person, except as regards

(1)  the purposes for which the particular unincorporated organization is deemed under section 339 to be a separate person;

(2)  the supply, between the particular unincorporated organization and the other organization, of property or a service in respect of which the recipient may not claim an input tax refund by reason of section 206.1 and in respect of which

(a)  the supplier was not required to pay the tax or the tax prescribed in Chapter II of the Retail Sales Tax Act (chapter I-1); or

(b)  the supplier has applied or is entitled to apply for a rebate of the tax or the tax prescribed in Chapter II of the Retail Sales Tax Act.

1991, c. 67, s. 343; 1993, c. 19, s. 214.

1992-07-01

343. Where the Minister receives an application under section 342 made by a particular unincorporated organization and another unincorporated organization and is satisfied that it is appropriate, for the purposes of this title, to approve the application, the Minister may, in writing, approve the application.

Thereafter, for purposes other than purposes for which the particular organization is deemed under section 339 to be a separate person, the particular organization is deemed to be a branch of the other organization and not to be a separate person.

1991, c. 67, s. 343.