T-0.1 - Act respecting the Québec sales tax

Section 244.1 Disposition versions

2015-10-21

244.1. Despite sections 42.1 and 42.2 and subject to sections 29.1, 42.6.1 and 42.6.2, if a supplier that is a government makes a supply by way of sale of movable property that is capital property of the supplier, the following rules apply:

(1)  the supply is deemed to have been made in the course of activities of the supplier that are not commercial activities, if

(a)  the supplier is a prescribed mandatary of the Gouvernement du Québec or a prescribed agent of Her Majesty in right of Canada for the purposes of the definition of “specified Crown agent” in subsection 1 of section 123 of the Excise Tax Act (R.S.C. 1985, c. E-15);

(b)  the supplier is a registrant; and

(c)  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 supplier was last using the property otherwise than primarily in the course of commercial activities of the supplier; and

(2)  where subparagraph a of paragraph 1 does not apply, the supply is deemed to have been made in the course of commercial activities of the supplier.

1994, c. 22, s. 498; 2015, c. 21, s. 666.

1994-06-17

244.1. Notwithstanding sections 42.2 and 244, where a government, other than a prescribed mandatary of the Government, makes a supply by way of sale of movable property that is capital property of the government, the supply is deemed to have been made in the course of commercial activities of the government.

1994, c. 22, s. 498.