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T-0.1 - Act respecting the Québec sales tax

Section 104
Disposition versions

Full text
104. A supply by an individual of farmland, deemed under section 221 or 261 to have been made, is exempt where
(1)  the farmland was used at any time by the individual in a commercial activity that is the business of farming;
(2)  the farmland was not used, immediately before the supply is deemed to have been made, by the individual in a commercial activity other than the business of farming; and
(3)  the farmland, immediately after the time the supply is deemed to have been made, is for the personal use and enjoyment of the individual or of an individual related to him.
1991, c. 67, s. 104.
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