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T-0.1 - Act respecting the Québec sales tax

Section 42
Disposition versions

Full text
42. (Repealed).
1991, c. 67, s. 42; 1994, c. 22, s. 389.
42. Anything done by a person
(1)  in the course of or in furtherance of a commercial activity described in subparagraph 1 or 2 of the definition of the expression “commercial activity”;
(2)  in connection with the supply of any property
(a)  consumed or used in a commercial activity, or
(b)  acquired or brought into Québec for consumption or use in a commercial activity; or
(3)  in connection with the establishment, acquisition, reorganization, alienation or termination of a commercial activity,
is deemed to be part of the commercial activity.
1991, c. 67, s. 42.
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