T-0.1 - Act respecting the Québec sales tax

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42.0.11. For the purposes of sections 42.0.10 and 42.0.12 to 42.0.24, the following rules apply:
(1)  a consideration does not include a nominal consideration; and
(2)  a person is deemed to be a financial institution of a prescribed class throughout a fiscal year of the person if the person is a financial institution of that class at any time in the fiscal year.
2012, c. 28, s. 46.