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T-0.1 - Act respecting the Québec sales tax

Section 45
Disposition versions

Full text
45. 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 particular activities of the person that are not commercial activities, all of the consumption or use is deemed to be in the course of those particular activities.
1991, c. 67, s. 45; 1994, c. 22, s. 391; 2012, c. 28, s. 48.
45. Where substantially all of the consumption or use of property or a service by a person is in the course of particular activities of the person that are not commercial activities, all of the consumption or use is deemed to be in the course of those particular activities.
1991, c. 67, s. 45; 1994, c. 22, s. 391.
45. All of the consumption, use or supply of property or a service by a person is deemed to be in the course of particular activities of the person that are not 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 particular activities.
1991, c. 67, s. 45.
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