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T-0.1 - Act respecting the Québec sales tax
Section 481
Disposition versions
481. Section 479 applies to a transaction only if it may reasonably be considered that
(1) but for this chapter, the transaction would directly or indirectly result in an abuse in the application of the provisions of one or more of
(a) this Title,
(b) the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2), as regards the provisions relating to the application of this Title, or
(c) any other legislative or regulatory provision that is relevant for computing the tax or another amount payable by a person or refundable to a person under this Title, or for determining an amount that is to be taken into account in that computation; or
(2) the transaction would directly or indirectly result in an abuse in the application of the provisions referred to in paragraph 1, other than this chapter, read as a whole.
481. Section 479 applies to a transaction only if it may reasonably be considered that
(1) but for this chapter, the transaction would directly or indirectly result in an abuse in the application of the provisions of one or more of
(a) this Title,
(b) the Regulation respecting the Québec sales tax, made by Order in Council 1607-92 (1992, G.O. 2, 4952), as regards the provisions relating to the application of this Title, or
(c) any other legislative or regulatory provision that is relevant for computing the tax or another amount payable by a person or refundable to a person under this Title, or for determining an amount that is to be taken into account in that computation; or
(2) the transaction would directly or indirectly result in an abuse in the application of the provisions referred to in paragraph 1, other than this chapter, read as a whole.
481. For greater certainty, section 479 does not apply in respect of a transaction where it may reasonably be considered that the transaction would not result, directly or indirectly, in a misuse of the provisions of this Title or in an abuse having regard to the provisions of this Title, other than this chapter, read as a whole.
