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T-0.1 - Act respecting the Québec sales tax

Section 20.1
Disposition versions

Full text
20.1. A supply made otherwise than in the course of a commercial activity of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the supply is deemed to be a taxable supply.
1993, c. 19, s. 172; 1995, c. 63, s. 311.
20.1. A supply, other than a non-taxable supply, made otherwise than in the course of a commercial activity, of a road vehicle that must be registered under the Highway Safety Code (chapter C-24.2) following an application by the recipient of the supply is deemed to be a taxable supply.
1993, c. 19, s. 172.
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