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T-0.1 - Act respecting the Québec sales tax
Section 433.26
Disposition versions
433.26. Every person (other than an individual) that holds units of a selected non-stratified investment plan and that is not a specified investor in the investment plan shall, if the investment plan makes a written request during a calendar year, provide to the investment plan the person’s investor percentage as regards Québec as of 30 September of that calendar year and the number of units held on that day by the person in the investment plan on or before the later of
(1) 15 November of the calendar year; and
(2) the day that is 45 days after the day on which the person receives the request.
Every person (other than an individual) that holds units of a series (other than an exchange-traded series) of a selected stratified investment plan and that is not a specified investor in the investment plan shall, if the investment plan makes a written request during a calendar year, provide to the investment plan the person’s investor percentage as regards Québec as of 30 September of that calendar year and the number of units held on that day by the person in each series (other than an exchange-traded series) of the investment plan on or before the later of
(1) 15 November of the calendar year; and
(2) the day that is 45 days after the day on which the person receives the request.
