T-0.1 - Act respecting the Québec sales tax

Section 239 Disposition versions

1999-04-01

239. For the purposes of sections 256, 257, 259, 262, 264 and 265, where in any period beginning on the later of

(1)  the day a registrant last acquired or brought into Québec property for use as capital property of the registrant, and

(2)  the day section 257, 259, 262 or 265 was last applicable in respect of the property,

and ending at any time after that day, the extent to which the registrant changes the use of the property in commercial activities of the registrant is less than 10% of the total use of the property, the registrant is deemed to have used the property throughout that period to the same extent and in the same way as the registrant used the property at the beginning of that period.

The first paragraph does not apply where the registrant is an individual who began in that period to use the property primarily for the personal use and enjoyment of the individual or a related individual.

1991, c. 67, s. 239; 1993, c. 19, s. 193; 1994, c. 22, s. 492.

1993-06-15

239. For the purposes of subdivision 5, except sections 243.1, 252 and 253.1, where in any period beginning on the later of

(1)  the day a registrant last acquired particular property, and

(2)  the day any provision of subdivision 5 that applies in respect of any change in use of property was last applicable in respect of the property,

and ending at any time after that day, any change in the use of the property is insignificant, the use of the property is deemed not to have changed in that period.

For the purposes of this section, a change in the use of property from use primarily for one purpose to use primarily for another purpose is not insignificant, but any other change in the use of property that is a change of less than 10 % of the total use of the property is insignificant.

1991, c. 67, s. 239; 1993, c. 19, s. 193.

1992-07-01

239. For the purposes of subdivision 5, where in any period beginning on the later of

(1)  the day a registrant last acquired particular property, and

(2)  the day any provision of subdivision 5 that applies in respect of any change in use of property was last applicable in respect of the property,

and ending at any time after that day, any change in the use of the property is insignificant, the use of the property is deemed not to have changed in that period.

For the purposes of this section, a change in the use of property from use primarily for one purpose to use primarily for another purpose is not insignificant, but any other change in the use of property that is a change of less than 10 % of the total use of the property is insignificant.

1991, c. 67, s. 239.