T-0.1 - Act respecting the Québec sales tax

Section 280 Disposition versions

2013-01-01

280. (Repealed).

1991, c. 67, s. 280; 2012, c. 28, s. 84.

1992-07-01

280. Where an insurer who is a registrant acquires or brings into Québec property intended to replace other property that is the subject of a claim to be settled by the registrant under an insurance policy, or property or a service relating to the repair of the other property, the following rules apply:

(1)  the settlement of the claim is deemed not to be a supply;

(2)  no amount in respect of the tax payable by the insurer in respect of the acquisition or bringing into Québec of the property or service shall be included in determining an input tax refund of the insurer.

1991, c. 67, s. 280.