T-0.1 - Act respecting the Québec sales tax

Section 42.3 Disposition versions

1994-06-17

42.3. A person is deemed to have made a supply of movable property or a service in the course of commercial activities of the person where the person makes a supply by way of sale of movable property or a service that was acquired, brought into Québec, manufactured or produced by the person exclusively for the purpose of making a supply of that property or service by way of sale in the course of a business of the person or in the course of an adventure or concern of the person in the nature of trade, except where

(1)  the supply is an exempt supply;

(2)  section 42.4 applies in respect of the supply; or

(3)  the person is an individual or a partnership, all of the members of which are individuals, who carries on the business or engages in the adventure or concern without a reasonable expectation of profit.

1994, c. 22, s. 390.