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T-0.1 - Act respecting the Québec sales tax

Section 254
Disposition versions

Full text
254. For the purposes of section 252, where at any time a registrant is deemed under section 253 to have made a taxable supply of a passenger vehicle or aircraft, the following rules apply:
(1)  the registrant is deemed to have acquired the vehicle or aircraft at that time; and
(2)  tax is deemed to be payable at that time by the registrant in respect of the acquisition of the vehicle or aircraft.
1991, c. 67, s. 254.
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