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T-0.1 - Act respecting the Québec sales tax

Section 78
Disposition versions

Full text
78. (Repealed).
1991, c. 67, s. 78; 1997, c. 3, s. 118; 1997, c. 85, s. 463.
78. Where at any time an individual dies,
(1)  the transmission and devolution of the property of the deceased to the liquidator of the deceased are deemed to be a supply of that property made for no consideration;
(2)  for the purpose of applying the provisions of this title and those of the Act respecting the Ministère du Revenu (chapter M-31) in respect of property of the deceased that devolves to the liquidator, the liquidator is deemed to have paid any tax paid by the deceased in respect of the property and to have claimed any input tax refund claimed by the deceased in respect of the property;
(3)  the liquidator is deemed to use the property of the deceased immediately after that time in the same way and for the same purposes as the deceased used the property immediately before that time;
(4)  where immediately before that time the deceased was engaged in a commercial activity, the liquidator is deemed to be engaged in that activity immediately after that time; and
(5)  where immediately before that time the deceased was a registrant, the liquidator is deemed to be a registrant immediately after that time.
1991, c. 67, s. 78; 1997, c. 3, s. 118.
78. Where at any time an individual dies,
(1)  the transmission and devolution of the property of the deceased to the executor of the deceased are deemed to be a supply of that property made for no consideration;
(2)  for the purpose of applying the provisions of this title and those of the Act respecting the Ministère du Revenu (chapter M-31) in respect of property of the deceased that devolves to the executor, the executor is deemed to have paid any tax paid by the deceased in respect of the property and to have claimed any input tax refund claimed by the deceased in respect of the property;
(3)  the executor is deemed to use the property of the deceased immediately after that time in the same way and for the same purposes as the deceased used the property immediately before that time;
(4)  where immediately before that time the deceased was engaged in a commercial activity, the executor is deemed to be engaged in that activity immediately after that time; and
(5)  where immediately before that time the deceased was a registrant, the executor is deemed to be a registrant immediately after that time.
1991, c. 67, s. 78.
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