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T-0.1 - Act respecting the Québec sales tax
Section 243.1
Disposition versions
243.1. (Repealed).
243.1. Where a registrant acquired or brought into Québec a road vehicle for use as capital property primarily in commercial activities of the registrant and the registrant, at any time, begins to use the vehicle for any purpose which, by reason of paragraph 1 of section 206.1, would not entitle him to claim an input tax refund in respect of the vehicle if he acquired it at that time, the following rules apply:
(1) the registrant is deemed to have made a supply by way of sale of the vehicle for consideration equal to the fair market value of the vehicle at that time;
(2) the registrant is deemed to have collected at that time tax in respect of the supply, calculated on that consideration.
