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T-0.1 - Act respecting the Québec sales tax

Section 292
Disposition versions

Full text
292. Subparagraph 2 of the first paragraph of section 290 does not apply in respect of property where
(1)  the registrant is an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant exclusively in commercial activities of the registrant;
(2)  the registrant is not an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant primarily in commercial activities of the registrant;
(3)  an election made by the registrant under section 293 in respect of the property is in effect at the beginning of the taxation year; or
(4)  (paragraph repealed);
(5)  (paragraph repealed).
1991, c. 67, s. 292; 1993, c. 19, s. 211; 1994, c. 22, s. 515; 1995, c. 63, s. 383; 1997, c. 85, s. 581; 2004, c. 21, s. 530; 2019, c. 14, s. 549.
292. Subparagraph 2 of the first paragraph of section 290 does not apply in respect of property where
(1)  the registrant is an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant exclusively in commercial activities of the registrant;
(2)  the registrant is not an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant primarily in commercial activities of the registrant;
(3)  an election made by the registrant under section 293 in respect of the property is in effect at the beginning of the taxation year; or
(4)  (paragraph repealed);
(5)  section 287.3 applied in relation to the property that is a motor vehicle.
1991, c. 67, s. 292; 1993, c. 19, s. 211; 1994, c. 22, s. 515; 1995, c. 63, s. 383; 1997, c. 85, s. 581; 2004, c. 21, s. 530.
292. Subparagraph 2 of the first paragraph of section 290 does not apply in respect of property where
(1)  the registrant is an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant exclusively in commercial activities of the registrant;
(2)  the registrant is not an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant primarily in commercial activities of the registrant; or
(3)  an election made by the registrant under section 293 in respect of the property is in effect at the beginning of the taxation year;
(4)  (paragraph repealed).
1991, c. 67, s. 292; 1993, c. 19, s. 211; 1994, c. 22, s. 515; 1995, c. 63, s. 383; 1997, c. 85, s. 581.
292. Subparagraph 2 of the first paragraph of section 290 does not apply in respect of property where
(1)  the registrant is an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant exclusively in commercial activities of the registrant;
(2)  the registrant is not an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant primarily in commercial activities of the registrant; or
(3)  an election made by the registrant under section 293 in respect of the property is in effect at that time;
(4)  (paragraph repealed).
1991, c. 67, s. 292; 1993, c. 19, s. 211; 1994, c. 22, s. 515; 1995, c. 63, s. 383.
292. Subparagraph 2 of the first paragraph of section 290 does not apply in respect of property where
(1)  the registrant is an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant exclusively in commercial activities of the registrant;
(2)  the registrant is not an individual or a partnership and the property is a passenger vehicle or an aircraft of the registrant that is not used by the registrant primarily in commercial activities of the registrant;
(3)  an election made by the registrant under section 293 in respect of the property is in effect at that time; or
(4)  section 243.1, 253.1 or 288.2 applied in respect of the property that is a road vehicle.
1991, c. 67, s. 292; 1993, c. 19, s. 211; 1994, c. 22, s. 515.
292. Section 290 does not apply in respect of
(1)  a passenger vehicle or aircraft acquired by way of purchase by a registrant that is an individual or partnership where the passenger vehicle or aircraft is not used exclusively in commercial activities of the registrant;
(2)  a passenger vehicle or aircraft acquired by way of purchase by a registrant other than an individual or partnership where the passenger vehicle or aircraft is not used primarily in commercial activities of the registrant;
(3)  a passenger vehicle or aircraft in respect of which a registrant has made an election under section 293; or
(4)  a road vehicle to which section 243.1, 253.1 or 288.2 applied.
1991, c. 67, s. 292; 1993, c. 19, s. 211.
292. Section 290 does not apply in respect of a passenger vehicle or aircraft
(1)  acquired by way of purchase by a registrant that is an individual or partnership where the passenger vehicle or aircraft is not used exclusively in commercial activities of the registrant;
(2)  acquired by way of purchase by a registrant other than an individual or partnership where the passenger vehicle or aircraft is not used primarily in commercial activities of the registrant; or
(3)  in respect of which a registrant has made an election under section 293.
1991, c. 67, s. 292.
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