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T-0.1 - Act respecting the Québec sales tax
Section 253.1
Disposition versions
253.1. (Repealed).
253.1. Where a registrant who is an individual or a partnership acquired or brought into Québec a passenger vehicle for use as capital property exclusively in commercial activities of the registrant and the registrant begins, at any time, to use the vehicle for any purpose which, by reason of paragraph 1 of section 206.1, would not entitle the registrant to claim an input tax refund in respect of the vehicle if the registrant acquired it at that time, the following rules apply:
(1) the registrant is deemed to have made a supply by way of sale of the vehicle for consideration equal to its fair market value at that time; and
(2) the registrant is deemed to have collected at that time tax in respect of the supply, calculated on that consideration.
