T-0.1 - Act respecting the Québec sales tax

Section 210.2 Disposition versions

1994-06-17

210.2. Where at any time a person who is a small supplier is engaged in a taxi business and other commercial activities in Québec, other than the supply by way of sale of an immovable, and the registration of the person does not apply to those other activities, the following rules apply:

(1)  the person is deemed not to be a registrant at that time except in respect of the taxi business and anything done by the person in the course of that business or in connection with it; and

(2)  for the purposes of sections 199 to 202 and subdivision 5, the other activities of the person are deemed not to be commercial activities of the person at that time.

1994, c. 22, s. 470.