T-0.1 - Act respecting the Québec sales tax

Section 299 Disposition versions

1994-06-17

299. Where at any time an insurer makes a supply, other than an exempt supply, of property transferred to the insurer in circumstances in which section 298 applies, except where any of sections 300 to 300.2 applied at an earlier time in respect of the use of the property by the insurer,

(1)  the insurer is deemed to have made the supply in the course of a commercial activity of the insurer; and

(2)  anything done by the insurer in the course of, or in connection with, the making of the supply and not in connection with the transfer of the property is deemed to have been done in the course of the commercial activity.

1991, c. 67, s. 299; 1994, c. 22, s. 520.

1992-07-01

299. Where an insurer to whom property has been transferred in the course of settling an insurance claim makes a supply of the property, except where the supply is an exempt supply, the insurer is deemed to have made the supply in the course of commercial activities of the insurer.

1991, c. 67, s. 299.