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T-0.1 - Act respecting the Québec sales tax
Section 241
Disposition versions
241. Where a registrant acquires or brings into Québec an improvement to movable property that is capital property of the registrant, tax payable by the registrant in respect of the acquisition or bringing into Québec of the improvement shall not be included in determining an input tax refund of the registrant unless, at the time that tax becomes payable or is paid without having become payable, the capital property is used primarily in commercial activities of the registrant.
241. Where a registrant acquires or brings into Québec an improvement to movable property that is capital property of the registrant, tax payable by the registrant in respect of the acquisition or bringing into Québec of the improvement shall not be included in determining an input tax refund of the registrant unless, at the time that tax becomes payable or is paid without having become payable, the capital property is used primarily in commercial activities of the registrant.
This section does not apply in respect of an improvement to a road vehicle, if section 243.1 applied in relation to the vehicle.
241. Where a registrant acquires or brings into Québec an improvement to movable property that is capital property of the registrant, the following rules apply:
(1) the tax payable by the registrant in respect of the improvement shall not be included in determining an input tax refund of the registrant for any reporting period unless immediately after the property is improved, it is used primarily in commercial activities of the registrant; and
(2) where immediately after the property is improved, it is used primarily in commercial activities of the registrant, the registrant is deemed to have acquired or brought the improvement for use exclusively in commercial activities of the registrant.
This section does not apply in respect of an improvement to a road vehicle, if section 243.1 applied in relation to the vehicle.
241. Where a registrant acquires or brings into Québec an improvement to movable property that is capital property of the registrant, the following rules apply:
(1) the tax payable by the registrant in respect of the improvement shall not be included in determining an input tax refund of the registrant for any reporting period unless immediately after the property is improved, it is used primarily in commercial activities of the registrant; and
(2) where immediately after the property is improved, it is used primarily in commercial activities of the registrant, the registrant is deemed to have acquired or brought the improvement for use exclusively in commercial activities of the registrant.
