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T-0.1 - Act respecting the Québec sales tax

Section 267
Disposition versions

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267. If a registrant is a public service body (other than a financial institution or a government), sections 42.6.1, 42.6.2 and 240 to 244 apply, with the necessary modifications, to an immovable acquired by the registrant for use as capital property of the registrant or, in the case of section 241, to improvements to an immovable that is capital property of the registrant, as if the immovable were movable property.
1991, c. 67, s. 267; 1994, c. 22, s. 506; 1997, c. 3, s. 135; 2001, c. 53, s. 317; 2012, c. 28, s. 82; 2015, c. 21, s. 673.
267. If a registrant is a public service body (other than a financial institution or a government) or a prescribed mandatary of the Government, sections 240 to 244 apply, with the necessary modifications, to an immovable acquired by the registrant for use as capital property of the registrant or, in the case of section 241, to improvements to an immovable that is capital property of the registrant, as if the immovable were movable property.
1991, c. 67, s. 267; 1994, c. 22, s. 506; 1997, c. 3, s. 135; 2001, c. 53, s. 317; 2012, c. 28, s. 82.
267. If a registrant is a public service body, other than a government, or a prescribed mandatary of the Government, sections 240 to 244 apply, with the necessary modifications, to an immovable acquired by the registrant for use as capital property of the registrant or, in the case of section 241, to improvements to an immovable that is capital property of the registrant, as if the immovable were movable property.
1991, c. 67, s. 267; 1994, c. 22, s. 506; 1997, c. 3, s. 135; 2001, c. 53, s. 317.
267. Where a registrant is a public sector body, other than a government, or a prescribed mandatary of the Government, sections 240 to 244.1 apply, with the necessary modifications, to an immovable acquired by the registrant for use as capital property of the registrant, and to improvements to an immovable that is capital property of the registrant, as if the immovable were movable property.
1991, c. 67, s. 267; 1994, c. 22, s. 506; 1997, c. 3, s. 135.
267. Where a registrant is a public sector body, other than a government, or a prescribed mandatary of the Government, sections 240 to 244.1 apply, adapted as required, to an immovable acquired by the registrant for use as capital property of the registrant, and to improvements to an immovable that is capital property of the registrant, as if the immovable were movable property.
1991, c. 67, s. 267; 1994, c. 22, s. 506.
267. Where a registrant that is a public sector body acquires an immovable for use as capital property in commercial activities of the body, the following rules apply:
(1)  the tax payable by the body in respect of the supply to the body of the immovable shall not be included in determining an input tax refund of the body for any reporting period unless the immovable is acquired for use primarily in commercial activities of the body; and
(2)  where the body acquires the immovable for use primarily in commercial activities of the body, the body is deemed to have acquired the immovable for use exclusively in commercial activities of the body.
1991, c. 67, s. 267.
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