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T-0.1 - Act respecting the Québec sales tax
Section 341.7
Disposition versions
341.7. Where a public service body that is a registrant begins at any time to hold property of the body, other than capital property, for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions, and immediately before that time, the body was holding the property for consumption, use or supply in the course of commercial activities of the body, and otherwise than primarily in the course of activities engaged in by the body through its small supplier divisions, the body is deemed, except where section 341.1 or section 209 applies,
(1) to have made, immediately before that time, a supply of the property; and
(2) except where the supply is an exempt supply, to have collected, immediately before that time, tax in respect of the supply equal to the total of all input tax refunds in respect of the property that the body was entitled to claim at or before that time.
341.7. Where a public service body that is a registrant begins at any time to hold property of the body, other than capital property, for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions, and immediately before that time, the body was holding the property for consumption, use or supply in the course of commercial activities of the body, and otherwise than primarily in the course of activities engaged in by the body through its small supplier divisions, the body is deemed, except where section 341.1 or section 209 applies,
(1) to have made, immediately before that time, a supply of the property; and
(2) except where the supply is an exempt or non-taxable supply, to have collected, immediately before that time, tax in respect of the supply equal to the total of all input tax refunds in respect of the property that the body was entitled to claim at or before that time.
