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 43
Disposition versions

Full text
43. Where substantially all of the consumption or use of property or a service by a person, other than a financial institution, is in the course of the person’s commercial activities, all of the consumption or use of the property or service by the person is deemed to be in the course of those activities.
1991, c. 67, s. 43; 1994, c. 22, s. 391; 2012, c. 28, s. 48.
43. Where substantially all of the consumption or use of property or a service by a person is in the course of the person’s commercial activities, all of the consumption or use of the property or service by the person is deemed to be in the course of those activities.
1991, c. 67, s. 43; 1994, c. 22, s. 391.
43. All of the consumption, use or supply of property or a service by a person is deemed to be in the course of the person’s commercial activities if substantially all of the consumption, use or supply of the property or service by the person is in the course of those activities.
1991, c. 67, s. 43.
© Gouvernement du Québec