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T-0.1 - Act respecting the Québec sales tax

Section 323
Disposition versions

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323. Where a court, for the purpose of satisfying an amount owing under a judgment of the court, orders a bailiff or officer of the court to seize property of a debtor and subsequently makes a supply of the property, the supply of the property by the court is deemed to be made otherwise than in the course of a commercial activity.
1991, c. 67, s. 323; 1994, c. 22, s. 541; I.N. 2016-01-01 (NCCP).
323. Where a court, for the purpose of satisfying an amount owing under a judgment of the court, orders a sheriff, bailiff or other officer of the court to seize property of a debtor and subsequently makes a supply of the property, the supply of the property by the court is deemed to be made otherwise than in the course of a commercial activity.
1991, c. 67, s. 323; 1994, c. 22, s. 541.
323. Where under an order of a court an officer of the court seizes property and the court subsequently makes a supply of the property, the supply of the property by the court is deemed to be a supply made otherwise than in the course of a commercial activity.
1991, c. 67, s. 323.
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