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T-0.1 - Act respecting the Québec sales tax

Section 42.0.4
Disposition versions

Full text
42.0.4. Where a person consumes or uses property or a service in the course of an endeavour of the person, that consumption or use is deemed to be in the course of commercial activities of the person, to the extent that the consumption or use is for the purpose of making taxable supplies for consideration in the course of that endeavour.
1995, c. 1, s. 261; 1995, c. 63, s. 322; 1997, c. 85, s. 447.
42.0.4. Where a person consumes or uses property or a service in the course of an endeavour of the person, that consumption or use is deemed to be in the course of commercial activities of the person, to the extent that the consumption or use is for the purpose of making taxable supplies in the course of that endeavour.
1995, c. 1, s. 261; 1995, c. 63, s. 322.
42.0.4. Where a person consumes or uses property or a service in the course of an endeavour of the person, that consumption or use is deemed to be in the course of commercial activities of the person, to the extent that the consumption or use is for the purpose of making taxable or non-taxable supplies in the course of that endeavour.
1995, c. 1, s. 261.
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