T-0.1 - Act respecting the Québec sales tax

Section 287.1 Disposition versions

2001-12-20

287.1. Where a person who is not a registrant receives a zero-rated supply of a motor vehicle under section 197.2 and, at any time, begins to consume or use the motor vehicle, supplies it for any purpose other than those referred to in that section or causes it to be consumed or used at the person’s expense by another person, the person is deemed to have received a taxable supply of the motor vehicle for consideration paid at that time equal to its market value or to its estimated value described in section 55.0.2, whichever is greater, at that time.

2001, c. 51, s. 274.