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T-0.1 - Act respecting the Québec sales tax

Section 245
Disposition versions

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245. For the purposes of sections 240 and 242 to 244, where an individual who is a registrant uses a musical instrument as capital property of the individual in an employment of the individual or in a business carried on by a partnership of which the individual is a member, that use is deemed to be use in commercial activities of the individual.
1991, c. 67, s. 245; 1997, c. 85, s. 563.
245. For the purposes of sections 240 and 242 to 244, where an individual who is a registrant uses a musical instrument acquired or brought into Québec by the individual in an employment of the individual or in a business carried on by a partnership of which the individual is a member, that use is deemed to be use in commercial activities of the individual.
1991, c. 67, s. 245.
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