Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 301.13
Disposition versions

Full text
301.13. For the purposes of sections 301.11 and 301.12, where at a particular time a particular corporation is an operating corporation of another corporation, all units of the particular corporation owned by, and all indebtedness of the particular corporation owed to, the other corporation are deemed to be, at the particular time, property that was acquired by the other corporation for use exclusively in the course of its commercial activities.
2012, c. 28, s. 100; 2023, c. 2, s. 88.
301.13. For the purposes of sections 301.11 and 301.12, where at a particular time all or substantially all of the property of a particular corporation is property that was acquired or imported into Canada by it for consumption, use or supply exclusively in the course of its commercial activities, all the shares of the capital stock of the particular corporation owned by, and all the indebtedness of the particular corporation owed to, any other corporation that is related to the particular corporation is deemed to be, at that time, property that was acquired by the other corporation for use exclusively in the course of its commercial activities.
2012, c. 28, s. 100.
© Gouvernement du Québec