T-0.1 - Act respecting the Québec sales tax

Full text
42.7. (Repealed).
1995, c. 63, s. 326; 2012, c. 28, s. 47.
42.7. For the purposes of Division I of Chapter VIII and for the purpose of determining an input tax refund, a supply of a financial service by a person is deemed to be made otherwise than in the course of commercial activities of the person, except to the extent that the supply is made in the course of a business carried on by that person.
1995, c. 63, s. 326.