Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 42.0.7
Disposition versions

Full text
42.0.7. Subject to sections 42.0.10 to 42.0.24, the methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies for consideration or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes must be fair and reasonable and must be used consistently by the person throughout the year.
1995, c. 1, s. 261; 1995, c. 63, s. 325; 1997, c. 85, s. 449; 2012, c. 28, s. 45; 2015, c. 21, s. 637.
42.0.7. Subject to sections 42.0.10 to 42.0.24, the methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies for consideration or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes must be fair and reasonable and must be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261; 1995, c. 63, s. 325; 1997, c. 85, s. 449; 2012, c. 28, s. 45.
42.0.7. The methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies for consideration or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies for consideration or for other purposes shall be fair and reasonable and shall be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261; 1995, c. 63, s. 325; 1997, c. 85, s. 449.
42.0.7. The methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable supplies or for other purposes and the extent to which the consumption or use of properties or services is for the purpose of making taxable supplies or for other purposes shall be fair and reasonable and shall be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261; 1995, c. 63, s. 325.
42.0.7. The methods used by a person in a fiscal year to determine the extent to which properties or services are acquired or brought into Québec by the person for the purpose of making taxable or non-taxable supplies or for other purposes, and the extent to which the consumption or use of properties or services is for the purpose of making taxable or non-taxable supplies or for other purposes shall be fair and reasonable and shall be used consistently by the person throughout the year.
For the purposes of this section, the fiscal year of a person is the person’s fiscal year within the meaning of section 458.1.
1995, c. 1, s. 261.
© Gouvernement du Québec