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T-0.1 - Act respecting the Québec sales tax
Section 289.1
Disposition versions
289.1. (Repealed).
289.1. Where a person acquires, by way of a supply otherwise than in the course of commercial activities, a road vehicle exempt from registration under the Highway Safety Code (chapter C-24.2) by reason of the use made of the vehicle by the person and the person begins, at any time, to use it for a purpose for which the road vehicle must be registered under the said Code, the person is deemed to have received a taxable supply of the road vehicle for consideration paid at that time equal to its fair market value at that time.
