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T-0.1 - Act respecting the Québec sales tax

Section 217.1
Disposition versions

Full text
217.1. (Repealed).
1994, c. 22, s. 476; 1997, c. 85, s. 547.
217.1. For the purposes of sections 216 and 217, where a registrant makes a taxable supply by way of sale of used corporeal movable property to a recipient with whom the registrant is not dealing at arm’s length for no consideration or for consideration that is less than the fair market value of the property at the time the possession of the property is transferred to the recipient, except where section 55 applies, the recipient is deemed to have paid tax in respect of the supply calculated on that fair market value.
1994, c. 22, s. 476.
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