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T-0.1 - Act respecting the Québec sales tax

Section 42.1
Disposition versions

Full text
42.1. A person is deemed to have made a supply of movable property in the course of a commercial activity where the person makes a supply, other than an exempt supply, of movable property that
(1)  was last acquired or brought into Québec by the person for consumption or use in the course of the person’s commercial activities;
(2)  was consumed or used by the person in the course of a commercial activity of the person after it was last acquired or brought into Québec by the person;
(3)  was manufactured or produced by the person in the course of a commercial activity of the person or for consumption or use in the course of a commercial activity of the person, and was not deemed to have been acquired by the person; or
(4)  was manufactured or produced by the person and consumed or used in the course of a commercial activity of the person, and was not deemed to have been acquired by the person.
1994, c. 22, s. 390.
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