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T-0.1 - Act respecting the Québec sales tax

Section 44
Disposition versions

Full text
44. Where substantially all of the consumption or use for which a person, other than a financial institution, acquired or brought into Québec property or a service is in the course of the person’s commercial activities, all of the consumption or use for which the person acquired or brought the property or service is deemed to be in the course of those activities.
1991, c. 67, s. 44; 1994, c. 22, s. 391; 2012, c. 28, s. 48.
44. Where substantially all of the consumption or use for which a person acquired or brought into Québec property or a service is in the course of the person’s commercial activities, all of the consumption or use for which the person acquired or brought the property or service is deemed to be in the course of those activities.
1991, c. 67, s. 44; 1994, c. 22, s. 391.
44. All of the consumption, use or supply for which a person acquired property or a service is deemed to be in the course of the person’s commercial activities if substantially all of the consumption, use or supply for which the person acquired the property or service is in the course of those activities.
1991, c. 67, s. 44.
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