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T-0.1 - Act respecting the Québec sales tax

Section 246
Disposition versions

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246. Sections 240 to 245 do not apply in respect of
(1)  property of a registrant that is a financial institution or a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership;
(3)  (paragraph repealed).
1991, c. 67, s. 246; 1993, c. 19, s. 198; 1995, c. 63, s. 371; 2012, c. 28, s. 75.
246. Sections 240 to 245 do not apply in respect of
(1)  property of a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership;
(3)  (paragraph repealed).
1991, c. 67, s. 246; 1993, c. 19, s. 198; 1995, c. 63, s. 371.
246. Sections 240 to 245 do not apply in respect of
(1)  property of a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership; or
(3)  a road vehicle in respect of which a registrant may not claim an input tax refund by reason of paragraph 1 of section 206.1 or any improvement to such a vehicle.
1991, c. 67, s. 246; 1993, c. 19, s. 198.
246. Sections 240 to 245 do not apply in respect of
(1)  property of a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership.
1991, c. 67, s. 246.
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