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T-0.1 - Act respecting the Québec sales tax
Section 301.1
Disposition versions
301.1. Section 301 does not apply where
(1) the supply referred to in subparagraph 1 of the first paragraph of the said section is made outside Québec or is a zero-rated supply; and
(2) the property was transferred to the insurer before 1 January 1994 or was, at the time it was transferred, specified corporeal movable property having a fair market value in excess of the prescribed amount in respect of the property.
301.1. Section 301 does not apply where
(1) the supply referred to in subparagraph 1 of the first paragraph of the said section is made outside Québec or is a zero-rated supply; and
(2) the property was transferred to the insurer before 1 January 1994 or was, at the time it was transferred, used specified corporeal movable property having a fair market value in excess of the amount prescribed in respect of the property for the purposes of subdivision 3 of Division II of Chapter V.
