T-0.1 - Act respecting the Québec sales tax

Section 251 Disposition versions

1995-12-15

251. Where a registrant who is an individual or a partnership acquires or brings into Québec an improvement to a passenger vehicle or an aircraft that is capital property of the registrant, the tax payable by the registrant in respect of the improvement shall not be included in determining an input tax refund of the registrant unless, throughout the period beginning on the later of the day the vehicle or aircraft was originally acquired or brought into Québec by the registrant and the day the individual or partnership becomes a registrant, and ending on the day tax in respect of the improvement becomes payable or is paid without having become payable, the vehicle or aircraft was used exclusively in commercial activities of the registrant.

1991, c. 67, s. 251; 1993, c. 19, s. 200; 1994, c. 22, s. 502; 1995, c. 63, s. 373.

1994-06-17

251. Where a registrant who is an individual or a partnership acquires or brings into Québec an improvement to a passenger vehicle or an aircraft that is capital property of the registrant, the tax payable by the registrant in respect of the improvement shall not be included in determining an input tax refund of the registrant unless, throughout the period beginning on the later of the day the vehicle or aircraft was originally acquired or brought into Québec by the registrant and the day the individual or partnership becomes a registrant, and ending on the day tax in respect of the improvement becomes payable or is paid without having become payable, the vehicle or aircraft was used exclusively in commercial activities of the registrant.

This section does not apply in respect of an improvement to a passenger vehicle, if section 253.1 applied in relation to the vehicle.

1991, c. 67, s. 251; 1993, c. 19, s. 200; 1994, c. 22, s. 502.

1993-06-15

251. Where a registrant who is an individual or a partnership acquires or brings into Québec an improvement to a passenger vehicle or aircraft that is capital property of the registrant, 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

(1)  throughout the period beginning on the day the vehicle or aircraft, as the case may be, was acquired or brought by the registrant and ending on the day the improvement was acquired or brought, the vehicle or aircraft was used exclusively in commercial activities of the registrant; and

(2)  immediately after the vehicle or aircraft is improved, it is used exclusively in commercial activities of the registrant.

This section does not apply in respect of an improvement to a passenger vehicle, if section 253.1 applied in relation to the vehicle.

1991, c. 67, s. 251; 1993, c. 19, s. 200.

1992-07-01

251. Where a registrant who is an individual or a partnership acquires or brings into Québec an improvement to a passenger vehicle or aircraft that is capital property of the registrant, 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

(1)  throughout the period beginning on the day the vehicle or aircraft, as the case may be, was acquired or brought by the registrant and ending on the day the improvement was acquired or brought, the vehicle or aircraft was used exclusively in commercial activities of the registrant; and

(2)  immediately after the vehicle or aircraft is improved, it is used exclusively in commercial activities of the registrant.

1991, c. 67, s. 251.