T-0.1 - Act respecting the Québec sales tax

Full text
42.0.3. Where a person acquires or brings into Québec property or a service for consumption or use in the course of an endeavour of the person, the person is deemed to have acquired or brought into Québec the property or service for consumption or use otherwise than in the course of commercial activities of the person, to the extent that the property or service is acquired or brought into Québec by the person
(1)  for the purpose of making supplies in the course of that endeavour that are not taxable supplies made for consideration; or
(2)  for a purpose other than the making of supplies in the course of that endeavour.
1995, c. 1, s. 261; 1995, c. 63, s. 321; 1997, c. 85, s. 446.
42.0.3. Where a person acquires or brings into Québec property or a service for consumption or use in the course of an endeavour of the person, the person is deemed to have acquired or brought into Québec the property or service for consumption or use otherwise than in the course of commercial activities of the person, to the extent that the property or service is acquired or brought into Québec by the person
(1)  for the purpose of making supplies in the course of that endeavour that are not taxable supplies; or
(2)  for a purpose other than the making of supplies in the course of that endeavour.
1995, c. 1, s. 261; 1995, c. 63, s. 321.
42.0.3. Where a person acquires or brings into Québec property or a service for consumption or use in the course of an endeavour of the person, the person is deemed to have acquired or brought into Québec the property or service for consumption or use otherwise than in the course of commercial activities of the person, to the extent that the property or service is acquired or brought into Québec by the person
(1)  for the purpose of making supplies in the course of that endeavour that are not taxable or non-taxable supplies; or
(2)  for a purpose other than the making of supplies in the course of that endeavour.
1995, c. 1, s. 261.