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T-0.1 - Act respecting the Québec sales tax

Section 42.0.7
Disposition versions

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42.0.7. Subject to sections 42.0.10 to 42.0.24, the methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies for consideration or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes must be fair and reasonable and must be used consistently by the person throughout the year.
1995, c. 1, s. 261; 1995, c. 63, s. 325; 1997, c. 85, s. 449; 2012, c. 28, s. 45; 2015, c. 21, s. 637.
42.0.7. Subject to sections 42.0.10 to 42.0.24, the methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies for consideration or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes must be fair and reasonable and must be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261; 1995, c. 63, s. 325; 1997, c. 85, s. 449; 2012, c. 28, s. 45.
42.0.7. The methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies for consideration or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes shall be fair and reasonable and shall be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261; 1995, c. 63, s. 325; 1997, c. 85, s. 449.
42.0.7. The methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies or for other purposes shall be fair and reasonable and shall be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261; 1995, c. 63, s. 325.
42.0.7. The methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable or non-taxable supplies or for other purposes, and the extent to which the consumption or use of properties or services is for the purpose of making taxable or non-taxable supplies or for other purposes shall be fair and reasonable and shall be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261.
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