T-0.1 - Act respecting the Québec sales tax

Section 297.0.2.4 Disposition versions

2013-01-01

297.0.2.4. The following rules apply to credit unions:

(1)  every credit union is deemed to be at all times a member of a closely related group of which every other credit union is a member;

(2)  every credit union is deemed to have made the election required under section 297.0.2.1 with every other credit union, which election is in effect at all times; and

(3)  every supply of a corporeal movable property (other than a capital property) made by a credit union to another credit union is deemed to be a supply of a financial service.

2012, c. 28, s. 93.