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C-61.1, r. 32 - Regulation respecting the scale of fees and duties related to the development of wildlife

Section 5
Disposition versions

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5. For the purposes of this Subdivision, a partnership is considered to be a resident of Québec if the majority of the partners are residents of Québec.
A corporation is considered to be a resident of Québec if the majority of its voting shares are held by residents of Québec and the majority of its shareholders are residents of Québec or if the majority of its members are residents of Québec.
O.C. 1291-91, s. 5.
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