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T-0.1 - Act respecting the Québec sales tax
Section 325
Disposition versions
325. Where a person settles property on an inter vivos trust,
(1) the person is deemed to have made and the trust is deemed to have received a supply by way of sale of the property; and
(2) the supply is deemed to have been made for consideration equal to the amount determined under the Taxation Act (chapter I-3) to be the proceeds of disposition of the property.
325. Where a person settles property on an inter vivos trust within the meaning of the Taxation Act (chapter I-3), the following rules apply:
(1) the person is deemed to have made and the trust is deemed to have received a supply by way of sale and purchase of the property; and
(2) the supply is deemed to have been made for consideration equal to the amount determined under the Taxation Act to be the proceeds of the disposition of the property.
325. Where a person settles property on an inter vivos trust within the meaning of the Taxation Act (chapter I-3), the following rules apply:
(1) the person is deemed to have made and the trust is deemed to have received a supply by way of sale and purchase of the property; and
(2) the supply is deemed to have been made for consideration equal to the amount determined under the Taxation Act to be the proceeds of the disposition of the property.
This section does not apply in respect of the supply by way of gift of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the trust.
325. Where a person settles property on an inter vivos trust within the meaning of the Taxation Act (chapter I-3), the following rules apply:
(1) the person is deemed to have made and the trust is deemed to have received a supply by way of sale and purchase of the property; and
(2) the supply is deemed to have been made for consideration equal to the amount determined under the Taxation Act to be the proceeds of the disposition of the property.
