T-0.1 - Act respecting the Québec sales tax

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54. The value of the consideration or a part of the consideration for a supply of property of a particular class or kind is deemed to be nil where
(1)  the consideration or that part of the consideration for the supply of the property is property of that class or kind; and
(2)  both the supplier and the recipient are registrants; and
(3)  the property is acquired by the recipient and the consideration or that part thereof is acquired by the supplier as inventory for use exclusively in commercial activities of the recipient or supplier, as the case may be.
1991, c. 67, s. 54.