T-0.1 - Act respecting the Québec sales tax

Section 282 Disposition versions

1997-12-19

282. (Repealed).

1991, c. 67, s. 282; 1997, c. 85, s. 578.

1992-07-01

282. Notwithstanding section 50, where a corporation that is a member of a partnership acquires or brings into Québec, at a time when the corporation is registered under Division I of Chapter VIII, property or a service for consumption, use or supply in the course of an activity of the partnership, except where the property or service was acquired or brought in by the partnership, the following rules apply for the purpose of determining an input tax refund in respect of the acquisition or bringing in the property or service:

(1)  the corporation is deemed to be engaged in that activity; and

(2)  the partnership is deemed not to have acquired or brought in the property or service at that time.

1991, c. 67, s. 282.