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T-0.1 - Act respecting the Québec sales tax
Section 288.1
Disposition versions
288.1. (Repealed).
288.1. Where a registrant purchased, before 1 July 1992, movable property within the meaning of the Retail Sales Tax Act (chapter I-1) otherwise than by way of retail sale within the meaning of the said Act, or has acquired property or a service by way of a non-taxable supply, and, at any time, the registrant begins to consume or use the property or service for any purpose not referred to in the definition of “non-taxable supply” which, by reason of section 206.1, would not entitle the registrant to claim an input tax refund in respect of the property or service if he acquired it at that time for consumption or use exclusively in commercial activities of the registrant, the following rules apply:
(1) the registrant is deemed to have made 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;
(2) the registrant is deemed to have collected at that time tax in respect of the supply calculated on that consideration.
This section does not apply where section 288.2 applies.
288.1. Where a registrant receives a non-taxable supply of property or a service and, at any time, begins to consume or use it for any purpose not referred to in the definition of the expression “non-taxable supply” which, by reason of section 206.1, would not entitle the registrant to claim an input tax refund in respect of the property or service if he acquired it at that time for consumption or use exclusively in commercial activities of the registrant, the following rules apply:
(1) the registrant is deemed to have made 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;
(2) the registrant is deemed to have collected at that time tax in respect of the supply calculated on that consideration.
This section does not apply where section 288.2 applies.
