T-0.1 - Act respecting the Québec sales tax

Section 281 Disposition versions

2013-01-01

281. (Repealed).

1991, c. 67, s. 281; 2012, c. 28, s. 84.

1992-07-01

281. Where a registrant who provides financial services acquires or brings into Québec property or a non-financial service intended to be supplied to a consumer with or by reason of the supply to the consumer of a financial service and where the acquisition or bringing into Québec is made by the registrant solely for the purpose of enabling the consumer to avoid paying the tax or part of the tax which would be payable by the consumer were the property or service supplied otherwise than with or by reason of the supply of the financial service, the following rules apply:

(1)  the supply of the property or non-financial service to the consumer is deemed not to be a supply;

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

1991, c. 67, s. 281.