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T-0.1 - Act respecting the Québec sales tax
Section 631
Disposition versions
631. Where, under an agreement in writing entered into before 30 August 1990, a supply is made by way of lease of corporeal movable property that is capital property of the supplier, or by way of sub-lease of corporeal movable property that is capital property of the person who supplied the property by way of lease to the sub-lessor, and in respect of which the tax provided for in Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply, no tax is payable in respect of any consideration for the supply.
For the purposes of the first paragraph, where an agreement in writing is renewed after 29 August 1990, or is varied or altered after 29 August 1990 to vary or alter the term of the agreement or the property affected by the agreement, the agreement is deemed to have been entered into after that date.
631. Where a supply by way of lease of corporeal movable property that is capital property of the supplier, or a supply by way of sub-lease of corporeal movable property that is capital property of the person who supplied the property by way of lease to the sub-lessor, is made under an agreement in writing entered into before 30 August 1990, no tax is payable in respect of any consideration for the supply.
For the purposes of the first paragraph, where an agreement in writing is renewed after 29 August 1990, or is varied or altered after 29 August 1990 to vary or alter the term of the agreement or the property affected by the agreement, the agreement is deemed to have been entered into after that date.
631. Where a supply by way of lease of corporeal movable property that is capital property of the supplier is made under an agreement in writing entered into before 30 August 1990, no tax is payable in respect of any consideration for the supply.
For the purposes of the first paragraph, where an agreement in writing is renewed after 29 August 1990, or is varied or altered after 29 August 1990 to vary or alter the term of the agreement or the property affected by the agreement, the agreement is deemed to have been entered into after that date.
