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T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 434r0.6
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Full text
434R0.6. For the purposes of sections 434R0.5 to 434R0.15, where a registrant acquires or brings into Québec corporeal movable property that is to be incorporated into or to form a constituent or component part of corporeal movable property manufactured or produced in Québec by the registrant, the registrant shall be deemed to have acquired or brought into Québec the property for the purpose of supply by way of sale.
O.C. 1463-2001, s. 29.
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