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T-0.1 - Act respecting the Québec sales tax

Section 206
Disposition versions

Full text
206. In determining an input tax refund of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of the supply or bringing into Québec of property or a service, except to the extent that
(1)  the consumption or use of property or a service of such quality, nature or cost is reasonable in the circumstances, having regard to the nature of the commercial activities of the registrant; and
(2)  the value of the consideration for the supply of the property or service or, in the case of the bringing into Québec of the property or service, the value of the property is reasonable in the circumstances.
1991, c. 67, s. 206.
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