T-0.1 - Act respecting the Québec sales tax

Section 214 Disposition versions

1997-12-19

214. (Repealed).

1991, c. 67, s. 214; 1993, c. 19, s. 191; 1995, c. 63, s. 359; 1997, c. 85, s. 547.

1995-12-15

214. Section 213 does not apply to a registrant who acquires

(1)  (paragraph repealed);

(2)  a road vehicle exempt from registration pursuant to paragraph 1 or 2 of section 15 of the Highway Safety Code (chapter C-24.2); or

(3)  property by way of a non-taxable supply made by another registrant, in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) has applied or would have applied were it not for an exemption under Division III of that Chapter.

1991, c. 67, s. 214; 1993, c. 19, s. 191; 1995, c. 63, s. 359.

1993-06-15

214. Section 213 does not apply to a registrant who acquires

(1)  property by way of a non-taxable supply made by another registrant who claimed or is entitled to claim an input tax refund in respect of the property, or who could have claimed such a refund were it not for this section; or

(2)  a road vehicle exempt from registration pursuant to paragraph 1 or 2 of section 15 of the Highway Safety Code (chapter C-24.2) by way of a non-taxable supply.

1991, c. 67, s. 214; 1993, c. 19, s. 191.

1992-07-01

214. Section 213 does not apply to a registrant who acquires property by way of a non-taxable supply made by another registrant who claimed or is entitled to claim an input tax refund in respect of the property, or who could have claimed such a refund were it not for this section.

1991, c. 67, s. 214.