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T-0.1 - Act respecting the Québec sales tax

Section 238
Disposition versions

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238. Where a person at any time acquires, brings into Québec or appropriates property for use as capital property of the person to a particular extent in a particular way, the person is deemed to use the property immediately after that time to the particular extent in the particular way.
1991, c. 67, s. 238; 1994, c. 22, s. 490.
238. For the purposes of subdivision 5, where a registrant at any time acquires property for use to a particular extent in a particular way, the registrant is deemed to have used the property immediately after that time for that intended use.
1991, c. 67, s. 238.
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