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T-0.1 - Act respecting the Québec sales tax

Section 289
Disposition versions

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289. (Repealed).
1991, c. 67, s. 289; 1995, c. 63, s. 381.
289. Where a particular person who is not a registrant receives a non-taxable supply of movable property or a service and, at any time, begins to consume or use the property or service, or to cause it to be consumed or used at the particular person’s expense by another person, for any purpose other than those referred to in the definition of the expression “non-taxable supply”, the particular person is deemed to have received a supply of the property or service for consideration paid at that time equal to the fair market value of the property or service at that time.
1991, c. 67, s. 289.
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