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T-0.1 - Act respecting the Québec sales tax

Section 304.2
Disposition versions

Full text
304.2. Where on or after the particular day the person begins to engage in particular activities to which the bankruptcy does not relate,
(1)  the particular activities are deemed to be separate from the activities of the person to which the bankruptcy relates as though the particular activities were activities of a separate person; and
(2)  the person may apply for, and be granted, registration under Division I of Chapter VIII, and establish fiscal periods and make elections respecting reporting periods under Division IV of that chapter, in relation to the particular activities as though they were the only activities of the person.
1994, c. 22, s. 526.
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