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T-0.1 - Act respecting the Québec sales tax
Section 337.2
Disposition versions
337.2. For the purposes of this division, a small supplier division of a public service body, at any time, means a division or branch of the public service body that, at that time,
(1) is a division or branch designated by the Minister as an eligible division for the purposes of this section and of sections 338 to 341.3; and
(2) would be a small supplier under paragraph 1 of the definition of “small supplier” in section 1 if
(a) the division or branch were a person separate from the public service body and its other divisions or branches,
(b) the division or branch were not associated with any other person, and
(c) every supply made by the public service body through the division or branch were made by the division or branch.
337.2. For the purposes of this division, a small supplier division of a public service body, at any time, means a division or branch of the public service body that, at that time,
(1) is a division or branch designated by the Minister as an eligible division for the purposes of this section and of sections 338 to 341.3; and
(2) would be a small supplier if
(a) the division or branch were a person separate from the public service body and its other divisions or branches,
(b) the division or branch were not associated with any other person, and
(c) every supply made by the public service body through the division or branch were made by the division or branch.
