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T-0.1 - Act respecting the Québec sales tax

Section 49
Disposition versions

Full text
49. (Repealed).
1991, c. 67, s. 49; 1994, c. 22, s. 394; 1995, c. 1, s. 262.
49. The methods that are used by a person in a fiscal year to determine the extent to which properties or services are consumed, used or supplied, or intended to be consumed, used or supplied, in the course of commercial activities of the person shall be fair and reasonable in the circumstances and shall be used consistently throughout the fiscal 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.
1991, c. 67, s. 49; 1994, c. 22, s. 394.
49. The methods that are used by a person in a calendar year to determine the extent to which properties or services are consumed, used or supplied, or intended to be consumed, used or supplied, in the course of commercial activities of the person shall be fair and reasonable in the circumstances and shall be used consistently throughout the year.
1991, c. 67, s. 49.
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