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T-0.1 - Act respecting the Québec sales tax
Section 285
Disposition versions
285. Where a registrant who is an individual and who has, in the course of commercial activities of the registrant, acquired, manufactured or produced any property, other than capital property of the registrant, or acquired or performed any service, appropriates the property or service, at any time, for the personal consumption, use or enjoyment of the registrant or another individual related to the registrant, the following rules apply:
(1) the registrant is deemed to have made a supply of the property or service for consideration paid at that time equal to the fair market value of the property or service at that time; and
(2) except where the supply is an exempt supply, the registrant is deemed to have collected, at that time, tax in respect of the supply, calculated on that consideration.
