Ministère de l'Emploi et de la Solidarité sociale
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 246
Disposition versions

Full text
246. Sections 240 to 245 do not apply in respect of
(1)  property of a registrant that is a financial institution or a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership;
(3)  (paragraph repealed).
1991, c. 67, s. 246; 1993, c. 19, s. 198; 1995, c. 63, s. 371; 2012, c. 28, s. 75.
246. Sections 240 to 245 do not apply in respect of
(1)  property of a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership;
(3)  (paragraph repealed).
1991, c. 67, s. 246; 1993, c. 19, s. 198; 1995, c. 63, s. 371.
246. Sections 240 to 245 do not apply in respect of
(1)  property of a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership; or
(3)  a road vehicle in respect of which a registrant may not claim an input tax refund by reason of paragraph 1 of section 206.1 or any improvement to such a vehicle.
1991, c. 67, s. 246; 1993, c. 19, s. 198.
246. Sections 240 to 245 do not apply in respect of
(1)  property of a prescribed registrant; or
(2)  a passenger vehicle or an aircraft of a registrant who is an individual or a partnership.
1991, c. 67, s. 246.
© Gouvernement du Québec