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T-0.1 - Act respecting the Québec sales tax
Section 42.0.5
Disposition versions
42.0.5. 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 otherwise than in the course of commercial activities of the person, to the extent that the consumption or use is
(1) for the purpose of making supplies in the course of that endeavour that are not taxable supplies made for consideration; or
(2) for a purpose other than the making of supplies in the course of that endeavour.
42.0.5. 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 otherwise than in the course of commercial activities of the person, to the extent that the consumption or use is
(1) for the purpose of making supplies in the course of that endeavour that are not taxable supplies; or
(2) for a purpose other than the making of supplies in the course of that endeavour.
42.0.5. 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 otherwise than in the course of commercial activities of the person, to the extent that the consumption or use is
(1) for the purpose of making supplies in the course of that endeavour that are not taxable or non-taxable supplies; or
(2) for a purpose other than the making of supplies in the course of that endeavour.
