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T-0.1 - Act respecting the Québec sales tax

Section 250
Disposition versions

Full text
250. Where a registrant who is an individual or a partnership acquires or brings into Québec a passenger vehicle or an aircraft for use as capital property of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle or aircraft shall not be included in determining an input tax refund of the registrant unless the vehicle or aircraft was acquired or brought into Québec by the registrant for use exclusively in commercial activities of the registrant.
This section does not apply in respect of tax deemed under section 252 to have been paid by the registrant.
1991, c. 67, s. 250; 1994, c. 22, s. 501; 1997, c. 85, s. 566.
250. Where a registrant who is an individual or a partnership acquires or brings into Québec a passenger vehicle or an aircraft for use as capital property of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle or aircraft shall not be included in determining an input tax refund of the registrant unless the vehicle or aircraft was acquired or brought into Québec for use exclusively in commercial activities of the registrant.
This section does not apply in respect of tax deemed under section 252 to have been paid by the registrant.
1991, c. 67, s. 250; 1994, c. 22, s. 501.
250. Where a registrant who is an individual or a partnership acquires or brings into Québec a passenger vehicle or aircraft for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle or aircraft shall not be included in determining an input tax refund of the registrant for any reporting period unless the vehicle or aircraft was acquired or brought for use exclusively in commercial activities of the registrant.
This section does not apply in respect of the tax deemed to have been paid by the registrant under section 252.
1991, c. 67, s. 250.
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