T-0.1, r. 2 - Regulation respecting the Québec sales tax

Full text
434R4. For the purposes of sections 434R1 to 434R8,
designated supply means:
(1)  a supply by way of sale of an immovable or a capital asset of the supplier;
(2)  a supply referred to in Division V of Chapter IV of Title 1 of the Act; or
(3)  a supply made:
(a)  to the Gouvernement du Québec or to any of its mandataries or agencies referred to in section 678R1;
(b)  to the Government of Canada except where it has agreed, by the terms of an agreement entered into with the Gouvernement du Québec, to pay, in respect of the supply, the tax payable under Title I of the Act; or
(c)  to a government, other than the Gouvernement du Québec or the Government of Canada, that is exempted, in respect of the supply, from paying the tax payable under Title I of the Act;
retail establishment of a registrant means a shop or store at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store;
specified facility operator means a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of “health care institution” in section 108 of the Act;
specified supply , in respect of a registrant, means:
(1)  a supply by way of sale of an immovable;
(2)  a supply by way of sale of a capital asset of the registrant whose fair market value at the time of the supply is at least $10,000;
(3)  a supply by way of sale of a capital asset of the registrant made by the registrant who applied for, or is entitled to apply for, an input tax refund in respect of the most recent supply of the property made to the registrant or the most recent occasion on which the property was brought into Québec by the registrant; or
(4)  a supply deemed under section 212.2, 286, 323.2 or 323.3 of the Act to have been made by the registrant or a supply by the registrant to which section 290 of the Act applies;
(5)  a zero-rated supply;
(6)  a supply made outside Québec;
(7)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(8)  a supply to which section 41.0.1 of the Act applies; and
(9)   a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 33; O.C. 1116-2007, s. 9; O.C. 390-2012, s. 20; O.C. 701-2013, s. 34; S.Q. 2019, c .14, s. 663.
434R4. For the purposes of sections 434R1 to 434R8,
“designated supply” means:
(1)  a supply by way of sale of an immovable, a capital asset or a qualifying capital property of the supplier;
(2)  a supply referred to in Division V of Chapter IV of Title 1 of the Act; or
(3)  a supply made:
(a)  to the Gouvernement du Québec or to any of its mandataries or agencies referred to in section 678R1;
(b)  to the Government of Canada except where it has agreed, by the terms of an agreement entered into with the Gouvernement du Québec, to pay, in respect of the supply, the tax payable under Title I of the Act; or
(c)  to a government, other than the Gouvernement du Québec or the Government of Canada, that is exempted, in respect of the supply, from paying the tax payable under Title I of the Act;
“retail establishment” of a registrant means a shop or store at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store;
“specified facility operator” means a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of “health care institution” in section 108 of the Act;
“specified property” means a capital asset or a qualifying capital property of a registrant; and
“specified supply”, in respect of a registrant, means:
(1)  a supply by way of sale of an immovable;
(2)  a supply by way of sale of a specified property whose fair market value at the time of the supply is at least $10,000;
(3)  a supply by way of sale of a specified property made by a registrant who applied for, or is entitled to apply for, an input tax refund in respect of the most recent supply of the property made to the registrant or the most recent occasion on which the property was brought into Québec by the registrant; or
(4)  a supply deemed under section 212.2, 286, 323.2 or 323.3 of the Act to have been made by the registrant or a supply by the registrant to which section 290 of the Act applies;
(5)  a zero-rated supply;
(6)  a supply made outside Québec;
(7)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(8)  a supply to which section 41.0.1 of the Act applies; and
(9)   a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 33; O.C. 1116-2007, s. 9; O.C. 390-2012, s. 20; O.C. 701-2013, s. 34.
434R4. For the purposes of sections 434R1 to 434R8,
“designated supply” means:
(1)  a supply by way of sale of an immovable, a capital asset or a qualifying capital property of the supplier;
(2)  a supply referred to in Division V of Chapter IV of Title 1 of the Act; or
(3)  a supply made:
(a)  to the Gouvernement du Québec or to any of its mandataries or agencies referred to in section 678R1;
(b)  to the Government of Canada except where it has agreed, by the terms of an agreement entered into with the Gouvernement du Québec, to pay, in respect of the supply, the tax payable under Title I of the Act; or
(c)  to a government, other than the Gouvernement du Québec or the Government of Canada, that is exempted, in respect of the supply, from paying the tax payable under Title I of the Act;
“retail establishment” of a registrant means a shop or store at which the registrant primarily carries on the business of making supplies of property or services to consumers attending at the shop or store;
“specified facility operator” means a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of “health care institution” in section 108 of the Act;
“specified property” means a capital asset or a qualifying capital property of a registrant; and
“specified supply”, in respect of a registrant, means:
(1)  a supply by way of sale of an immovable;
(2)  a supply by way of sale of a specified property whose fair market value at the time of the supply is at least $10,500;
(3)  a supply by way of sale of a specified property made by a registrant who applied for, or is entitled to apply for, an input tax refund in respect of the most recent supply of the property made to the registrant or the most recent occasion on which the property was brought into Québec by the registrant; or
(4)  a supply deemed under section 212.2, 286, 323.2 or 323.3 of the Act to have been made by the registrant or a supply by the registrant to which section 290 of the Act applies;
(5)  a zero-rated supply;
(6)  a supply made outside Québec;
(7)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(8)  a supply to which section 41.0.1 of the Act applies; and
(9)   a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1108-95, s. 8; O.C. 1463-2001, s. 33; O.C. 1116-2007, s. 9; O.C. 390-2012, s. 20.