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T-0.1 - Act respecting the Québec sales tax

Section 287
Disposition versions

Full text
287. Sections 285 and 286 do not apply to property or a service appropriated by a registrant to or for the benefit of a person where
(1)  the registrant was, by reason of section 203 or 206, not entitled to claim an input tax refund in respect of the last acquisition or bringing into Québec of the property or service by the registrant; or
(2)  Division II applies to the property or service so appropriated for the purpose of making it available to the person.
1991, c. 67, s. 287; 1993, c. 19, s. 206; 1994, c. 22, s. 511; 1995, c. 63, s. 380; 2019, c. 14, s. 546.
287. Sections 285 and 286 do not apply to property or a service appropriated by a registrant to or for the benefit of a person where
(1)  the registrant was, by reason of section 203, 205 or 206, not entitled to claim an input tax refund in respect of the last acquisition or bringing into Québec of the property or service by the registrant; or
(2)  Division II applies to the property or service so appropriated for the purpose of making it available to the person.
1991, c. 67, s. 287; 1993, c. 19, s. 206; 1994, c. 22, s. 511; 1995, c. 63, s. 380.
287. Sections 285 and 286 do not apply to property or a service appropriated by a registrant to or for the benefit of a person where
(1)  the registrant was, by reason of section 203, 205, 206 or 206.1, not entitled to claim an input tax refund in respect of the last acquisition or bringing into Québec of the property or service by the registrant; or
(2)  Division II applies to the property or service so appropriated for the purpose of making it available to the person.
1991, c. 67, s. 287; 1993, c. 19, s. 206; 1994, c. 22, s. 511.
287. Sections 285 and 286 do not apply where a registrant was, by reason of section 203, 205, 206 or 206.1, not entitled to include, in determining an input tax refund, an amount in respect of tax payable by the registrant in respect of property or a service appropriated to or for the benefit of the registrant or to or for the benefit of a shareholder, partner, beneficiary or member of the registrant or any individual related thereto.
1991, c. 67, s. 287; 1993, c. 19, s. 206.
287. Sections 285 and 286 do not apply where a registrant was, by reason of section 203, 205 or 206, not entitled to include, in determining an input tax refund, an amount in respect of tax payable by the registrant in respect of property or a service appropriated to or for the benefit of the registrant or to or for the benefit of a shareholder, partner, beneficiary or member of the registrant or any individual related thereto.
1991, c. 67, s. 287.
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