T-0.1 - Act respecting the Québec sales tax

Section 42.0.1 Disposition versions

1997-12-19

42.0.1. For the purposes of sections 42.0.2 to 42.0.9, “endeavour” of a person means

(1)  a business of the person;

(2)  an adventure or concern of the person in the nature of trade; or

(3)  the making of a supply by the person of an immovable of the person, including anything done by the person in the course of or in connection with the making of the supply.

1995, c. 1, s. 261; 1997, c. 85, s. 443.

1995-01-30

42.0.1. For the purposes of sections 42.0.2 to 42.0.9, “endeavour” of a person means

(1)  a business of the person, other than a business in the ordinary course of which the person has not made, and does not intend to make, supplies;

(2)  an adventure or concern of the person in the nature of trade; or

(3)  the making of a supply by the person of an immovable of the person, including anything done by the person in the course of or in connection with the making of the supply.

1995, c. 1, s. 261.