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T-0.1 - Act respecting the Québec sales tax
Section 244
Disposition versions
244. Despite section 42.1 and subject to sections 42.6.1 and 42.6.2, where a registrant (other than a government) makes a supply by way of sale of movable property that is capital property of the registrant and, before the earlier of the time ownership of the property is transferred to the recipient and the time possession of the property is transferred to the recipient under the agreement for the supply, the registrant was last using the property otherwise than primarily in commercial activities of the registrant, the supply is deemed to have been made in the course of activities of the registrant that are not commercial activities.
244. Notwithstanding section 42.1, where a registrant makes a supply by way of sale of movable property that is capital property of the registrant and, before the earlier of the time ownership of the property is transferred to the recipient of the supply and the time possession of the property is transferred to the recipient under the agreement for the supply, the registrant was last using the property otherwise than primarily in commercial activities of the registrant, the supply is deemed to be made in the course of activities of the registrant that are not commercial activities.
244. Notwithstanding section 42.1, where a registrant makes a supply by way of sale of movable property that is capital property of the registrant and, before the earlier of the time that ownership of the property is transferred to the recipient of the supply and the time possession of the property is transferred to the recipient under the agreement for the supply, the registrant was last using the property otherwise than primarily in commercial activities of the registrant, the supply is deemed to be made in the course of activities of the registrant that are not commercial activities, except where, in the case of a road vehicle, section 243.1 applied in respect of the vehicle.
244. Where a registrant makes a supply by way of sale of movable property that is capital property and, immediately before ownership of the property is transferred, the registrant was using the property otherwise than primarily in commercial activities of the registrant, the supply is deemed not to be a taxable supply, except where, in the case of a road vehicle, section 243.1 applied in respect of the vehicle.
244. Where a registrant makes a supply by way of sale of movable property that is capital property and, immediately before ownership of the property is transferred, the registrant was using the property otherwise than primarily in commercial activities of the registrant, the supply is deemed not to be a taxable supply.
