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T-0.1 - Act respecting the Québec sales tax
Section 341.1
Disposition versions
341.1. Where a division or branch of a public service body that is a registrant becomes at any time a small supplier division and the public service body does not, at that time, cease to be a registrant, the public service body is deemed
(1) to have made, immediately before that time, a supply of each of its properties, other than capital property or an improvement thereto, that was held immediately before that time for consumption, use or supply in the course of commercial activities of the body and that the body begins, immediately after that time, to hold for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions; 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.
341.1. Where a division or branch of a public service body that is a registrant becomes at any time a small supplier division and the public service body does not, at that time, cease to be a registrant, the public service body is deemed
(1) to have made, immediately before that time, a supply of each of its properties, other than capital property or an improvement thereto, that was held immediately before that time for consumption, use or supply in the course of commercial activities of the body and that the body begins, immediately after that time, to hold for consumption, use or supply primarily in the course of activities engaged in by the body through its small supplier divisions; 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.
