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T-0.1 - Act respecting the Québec sales tax
Section 286
Disposition versions
286. Where at any time a registrant that is a corporation, trust, partnership, charity, public institution or non-profit organization appropriates any property, other than capital property of the registrant, that was acquired, manufactured or produced, or any service acquired or performed, in the course of commercial activities of the registrant, to or for the benefit of a shareholder, partner, beneficiary or member of the registrant or any individual related to such a shareholder, partner, beneficiary or member, in any manner whatever, otherwise than by way of a supply made for consideration equal to the fair market value of the property or service, 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.
286. Where at any time a registrant that is a corporation, trust, partnership, charity or non-profit organization appropriates any property, other than capital property of the registrant, that was acquired, manufactured or produced, or any service acquired or performed, in the course of commercial activities of the registrant, to or for the benefit of a shareholder, partner, beneficiary or member of the corporation, trust, partnership, charity or non-profit organization or any individual related thereto, in any manner whatever otherwise than by way of a supply made for consideration equal to the fair market value of the property or service, 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.
286. Where at any time a registrant that is a corporation, trust, partnership, charity or non-profit organization appropriates any property, other than capital property of the registrant, that was acquired, manufactured or produced, or any service acquired or performed, in the course of commercial activities of the registrant, to or for the benefit of a shareholder, partner, beneficiary or member of the corporation, trust, partnership, charity or non-profit organization or any individual related thereto, in any manner whatever otherwise than by way of a supply made for consideration equal to the fair market value of the property or service, 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 or non-taxable supply, the registrant is deemed to have collected, at that time, tax in respect of the supply, calculated on that consideration.
