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T-0.1 - Act respecting the Québec sales tax

Section 46
Disposition versions

Full text
46. 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 particular activities of the person that are not 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 particular activities.
1991, c. 67, s. 46; 1994, c. 22, s. 391; 2012, c. 28, s. 48.
46. 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 particular activities of the person that are not 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 particular activities.
1991, c. 67, s. 46; 1994, c. 22, s. 391.
46. 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 particular activities that are not 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 particular activities.
1991, c. 67, s. 46.
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