T-0.1 - Act respecting the Québec sales tax

Section 219 Disposition versions

1997-12-19

219. (Repealed).

1991, c. 67, s. 219; 1995, c. 63, s. 362; 1997, c. 85, s. 547.

1995-12-15

219. Section 218 does not apply and the registrant is deemed, for the purposes of section 213, to have acquired or brought into Québec specified corporeal movable property for the purpose of supply in the course of commercial activities, where the registrant

(1)  acquired the property by way of purchase for consideration that exceeds the prescribed amount in respect of the property, or 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, for the purpose of exhibiting the property in a museum, gallery or similar establishment of the registrant, and the registrant makes or intends to make taxable supplies of admissions in respect of the establishment; and

(2)  makes an election for the purposes of this section in respect of the property in prescribed form filed with the return required under Chapter VIII to be filed by the registrant for the reporting period in which the property was acquired or brought into Québec.

Where an election under the first paragraph is made in respect of property, any supply of the property by the registrant is deemed to be a taxable supply.

1991, c. 67, s. 219; 1995, c. 63, s. 362.

1992-07-01

219. Section 218 does not apply and the registrant is deemed, for the purposes of section 213, to have acquired or brought into Québec specified corporeal movable property for the purpose of supply in the course of commercial activities, where the registrant

(1)  acquired the property by way of purchase for consideration that exceeds the prescribed amount in respect of the property, or 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, for the purpose of exhibiting the property in a museum, gallery or similar establishment of the registrant, and the registrant makes or intends to make taxable supplies of admissions in respect of the establishment; and

(2)  makes an election for the purposes of this section in respect of the property in prescribed form filed with the return required under Chapter VIII to be filed by the registrant for the reporting period in which the property was acquired or brought into Québec.

Where an election under the first paragraph is made in respect of property, any exempt supply of the property by the registrant, other than a supply which, were this paragraph read without reference to section 20, would be a non-taxable supply, is deemed to be a taxable supply.

1991, c. 67, s. 219.