Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 80
Disposition versions

Full text
80. No tax is payable in respect of the supply of property of a deceased individual made by the succession of the individual where
(1)  immediately before death, the individual held the property for consumption, use or supply in the course of a business carried on immediately before the individual’s death;
(2)  the succession of the individual makes a supply of the property, in accordance with the individual’s will or the laws relating to the transmission of property on death, to another individual who is a beneficiary of the individual’s succession and a registrant;
(3)  the property is received for consumption, use or supply in the course of commercial activities of the other individual; and
(4)  the succession and the other individual make a joint election for the purposes of this section.
The other individual is deemed to have acquired the property for use exclusively in commercial activities of the individual.
1991, c. 67, s. 80; 1994, c. 22, s. 408; 1997, c. 85, s. 465.
80. No tax is payable in respect of the supply of property of a deceased individual made by his personal representative where
(1)  immediately before death, the individual held the property for consumption, use or supply in the course of a business carried on immediately before the individual’s death;
(2)  the personal representative of the deceased individual makes a supply of the property, in accordance with the deceased individual’s will or the laws relating to the transmission of property on death, to another individual who is a beneficiary of the deceased individual’s succession and a registrant;
(3)  the property is received for consumption, use or supply in the course of commercial activities of the other individual; and
(4)  the personal representative and the other individual make a joint election for the purposes of this section.
The other individual is deemed to have acquired the property for use exclusively in commercial activities of the individual.
1991, c. 67, s. 80; 1994, c. 22, s. 408.
80. No tax is payable in respect of the supply of property of a deceased individual made by his personal representative where
(1)  immediately before death, the individual held the property for consumption, use or supply in the course of a business carried on immediately before the individual’s death;
(2)  the personal representative of the deceased individual makes a supply of the property, in accordance with the deceased individual’s will or the laws relating to the transmission of property on death, to another individual who is a beneficiary of the deceased individual’s succession and a registrant;
(3)  the property is received for consumption, use or supply in the course of commercial activities of the other individual; and
(4)  the personal representative files with and as prescribed by the Minister in an election for the purposes of this section in prescribed form containing prescribed information made jointly by the personal representative and the other individual.
The other individual is deemed to have acquired the property for use exclusively in commercial activities of the individual.
1991, c. 67, s. 80.
© Gouvernement du Québec