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T-0.1 - Act respecting the Québec sales tax
Section 218
Disposition versions
218. (Repealed).
218. Where at any time a registrant acquired or brought into Québec specified corporeal movable property otherwise than exclusively for the purpose of supply, the registrant is deemed to have acquired or brought the property for use, and to use the property at all times, exclusively in activities other than commercial activities where
(1) the registrant acquired the property by way of purchase for consideration that exceeds the prescribed amount in respect of the property;
(2) the registrant brought the property into Québec and the value of the property as determined under section 17 exceeds the prescribed amount in respect of the property; or
(3) the registrant acquired the property by way of lease, licence or similar arrangement and the value of the property exceeds the prescribed amount in respect of the property.
