T-0.1 - Act respecting the Québec sales tax

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10. The following rules apply in respect of a segregated fund of an insurer:
(1)  the segregated fund is deemed to be a trust that is a separate person from the insurer and that does not deal at arm’s length with the insurer;
(2)  the insurer is deemed to be a trustee of the trust;
(3)  the activities of the segregated fund are deemed to be activities of the trust and not activities of the insurer.
1991, c. 67, s. 10.