T-0.1 - Act respecting the Québec sales tax

Section 267.1 Disposition versions

2015-10-21

267.1. If a registrant (other than a financial institution) is a prescribed mandatary of the Gouvernement du Québec or a prescribed agent of Her Majesty in right of Canada for the purposes of the definition of “specified Crown agent” in subsection 1 of section 123 of the Excise Tax Act (R.S.C. 1985, c. E-15), sections 42.6.1, 42.6.2, 240 to 243 and 244.1 apply, with the necessary modifications, to an immovable acquired by the registrant for use as capital property of the registrant or, in the case of section 241, to improvements to an immovable that is capital property of the registrant, as if the immovable were movable property.

2015, c. 21, s. 674.