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T-0.1 - Act respecting the Québec sales tax

Section 253
Disposition versions

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253. Where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle or an aircraft for use as capital property exclusively in commercial activities of the registrant and the registrant begins, at any time, to use the vehicle or aircraft otherwise than exclusively in commercial activities of the registrant, the following rules apply:
(1)  the registrant is deemed to have made, immediately before that time, a taxable supply by way of sale of the vehicle or aircraft; and
(2)  the registrant is deemed to have collected, at that time, tax in respect of the supply equal to the basic tax content of the vehicle or aircraft immediately before that time.
Despite the first paragraph, where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle or an aircraft for use as capital property exclusively in commercial activities of the registrant and the registrant begins, on 1 January 2013, to use the property otherwise than exclusively in commercial activities of the registrant because of Division VI.1 of Chapter III, the following rules apply:
(1)  the registrant is deemed to have made, immediately before 1 January 2013, a supply by way of sale of the vehicle or aircraft for no consideration; and
(2)  the registrant is deemed to have received, on 1 January 2013, a supply by way of sale of the vehicle or aircraft for use otherwise than as capital property or as an improvement to capital property of the registrant.
1991, c. 67, s. 253; 1993, c. 19, s. 202; 1994, c. 22, s. 504; 1995, c. 63, s. 375; 1997, c. 85, s. 568; 2012, c. 28, s. 77.
253. Where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle or an aircraft for use as capital property exclusively in commercial activities of the registrant and the registrant begins, at any time, to use the vehicle or aircraft otherwise than exclusively in commercial activities of the registrant, the following rules apply:
(1)  the registrant is deemed to have made, immediately before that time, a taxable supply by way of sale of the vehicle or aircraft; and
(2)  the registrant is deemed to have collected, at that time, tax in respect of the supply equal to the basic tax content of the vehicle or aircraft immediately before that time.
1991, c. 67, s. 253; 1993, c. 19, s. 202; 1994, c. 22, s. 504; 1995, c. 63, s. 375; 1997, c. 85, s. 568.
253. Where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle or an aircraft for use as capital property exclusively in commercial activities of the registrant and the registrant begins, at any time, to use the vehicle or aircraft otherwise than exclusively in commercial activities of the registrant, the following rules apply:
(1)  the registrant is deemed to have made, immediately before that time, a taxable supply by way of sale of the vehicle or aircraft for consideration equal to its fair market value at that time; and
(2)  the registrant is deemed to have collected, at that time, tax in respect of the supply, calculated on that consideration.
1991, c. 67, s. 253; 1993, c. 19, s. 202; 1994, c. 22, s. 504; 1995, c. 63, s. 375.
253. Where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle or an aircraft for use as capital property exclusively in commercial activities of the registrant and the registrant begins, at any time, to use the vehicle or aircraft otherwise than exclusively in commercial activities of the registrant, the following rules apply:
(1)  the registrant is deemed to have made, immediately before that time, a taxable supply by way of sale of the vehicle or aircraft for consideration equal to its fair market value at that time; and
(2)  the registrant is deemed to have collected, at that time, tax in respect of the supply, calculated on that consideration.
This section does not apply where section 253.1 applies.
1991, c. 67, s. 253; 1993, c. 19, s. 202; 1994, c. 22, s. 504.
253. Where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle or an aircraft for use as capital property exclusively in commercial activities of the registrant and the registrant begins, at any time, to use the vehicle or aircraft otherwise than exclusively in commercial activities of the registrant, the following rules apply:
(1)  the registrant is deemed to have made, immediately before that time, a taxable supply by way of sale of the vehicle or aircraft for consideration equal to its fair market value at that time; and
(2)  the registrant is deemed to have collected, immediately before that time, tax in respect of the supply, calculated on that consideration.
This section does not apply where section 253.1 applies.
1991, c. 67, s. 253; 1993, c. 19, s. 202.
253. Where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle or an aircraft for use as capital property exclusively in commercial activities of the registrant and the registrant begins, at any time, to use the vehicle or aircraft otherwise than exclusively in commercial activities of the registrant, the following rules apply:
(1)  the registrant is deemed to have made, immediately before that time, a taxable supply by way of sale of the vehicle or aircraft for consideration equal to its fair market value at that time; and
(2)  the registrant is deemed to have collected, immediately before that time, tax in respect of the supply, calculated on that consideration.
1991, c. 67, s. 253.
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