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T-0.1 - Act respecting the Québec sales tax
Section 657
Disposition versions
657. For the purposes of section 658,
“inventory” of a person as of any time means specified property of the person that is described in the person’s inventory in Québec at that time and that is building materials held at that time for use by the person in a business of constructing, renovating or improving buildings or structures carried on by the person, but not including
(1) any such property that before that time has been incorporated into new construction or a renovation or improvement or has otherwise been delivered to a construction, renovation or improvement job site;
(2) capital properties of the person;
(3) property held by the person for use in the construction, renovation or improvement of property that is or is to be capital property of the person; or
(4) property that is included in the description of any other person’s inventory at that time;
“specified property” means property in respect of which a person has paid tax under Chapter II of the Retail Sales Tax Act (chapter I-1), called “sales tax” in section 658.
