T-0.1 - Act respecting the Québec sales tax

Section 301.7 Disposition versions

2012-12-07

301.7. Despite section 301.6, if section 301.5 deems a surety to be making a taxable supply, any property or service (in this division referred to as a “direct input”) that the surety acquires or brings into Québec for consumption, use or supply exclusively and directly in the course of carrying on the particular construction and not for use as capital property of the surety or in improving such a capital property is deemed, except for the purposes of sections 17, 18 to 18.0.3 and 55 and of Division X, to have been acquired or brought into Québec by the surety for consumption, use or supply exclusively in the course of commercial activities of the surety.

2012, c. 28, s. 99.