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T-0.1 - Act respecting the Québec sales tax
Section 255
Disposition versions
255. Despite section 42.1 and subject to section 20.1, where a registrant who is an individual or a partnership (other than a municipality) makes, at a particular time, a supply by way of sale of a passenger vehicle or an aircraft (other than a vehicle or an aircraft that is designated municipal property of a person designated at the particular time to be a municipality for the purposes of subdivision 5 of Division I of Chapter VII) that is capital property of the registrant and, at any time after the individual or partnership became a registrant and before the particular time, the registrant did not use the vehicle or aircraft exclusively in commercial activities of the registrant, the supply is deemed not to be a taxable supply.
255. Notwithstanding section 42.1 and subject to section 20.1, where a registrant who is an individual or a partnership makes, at a particular time, a supply by way of sale of a passenger vehicle or an aircraft that is capital property of the registrant, and at any time after the individual or partnership became a registrant and before the particular time, the registrant did not use the vehicle or aircraft exclusively in commercial activities of the registrant, the supply is deemed not to be a taxable supply.
255. Notwithstanding section 42.1 and subject to section 20.1, where a registrant who is an individual or a partnership makes, at a particular time, a supply by way of sale of a passenger vehicle or an aircraft that is capital property of the registrant, and at any time after the individual or partnership became a registrant and before the particular time, the registrant did not use the vehicle or aircraft exclusively in commercial activities of the registrant, the supply is deemed not to be a taxable supply, except where, in the case of a passenger vehicle, the vehicle is a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the supply.
255. Notwithstanding section 42.1, where a registrant who is an individual or a partnership makes, at a particular time, a supply by way of sale of a passenger vehicle or an aircraft that is capital property of the registrant, and at any time after the individual or partnership became a registrant and before the particular time, the registrant did not use the vehicle or aircraft exclusively in commercial activities of the registrant, the supply is deemed not to be a taxable supply, except where, in the case of a passenger vehicle, the third paragraph of section 252 or section 253.1 applied in respect of the vehicle.
255. Where a registrant who is an individual or a partnership makes a supply at any time by way of sale of a passenger vehicle or an aircraft that is capital property that was used at any time before that time by the registrant otherwise than exclusively in commercial activities of the registrant, the supply is deemed not to be a taxable supply, except where, in the case of a passenger vehicle, the third paragraph of section 252 or section 253.1 applied in respect of the vehicle.
255. Where a registrant who is an individual or a partnership makes a supply at any time by way of sale of a passenger vehicle or an aircraft that is capital property that was used at any time before that time by the registrant otherwise than exclusively in commercial activities of the registrant, the supply is deemed not to be a taxable supply.
