T-0.1 - Act respecting the Québec sales tax

Section 16 Disposition versions

2013-01-01

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply calculated at the rate of 9.975% on the value of the consideration for the supply.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0%.

1991, c. 67, s. 16; 1993, c. 19, s. 168; 1994, c. 22, s. 367; 1995, c. 1, s. 248; 1997, c. 85, s. 422; 2010, c. 5, s. 206; 2011, c. 6, s. 233; 2012, c. 28, s. 31.

2012-01-01

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply calculated at the rate of 9.5% on the value of the consideration for the supply.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0%.

1991, c. 67, s. 16; 1993, c. 19, s. 168; 1994, c. 22, s. 367; 1995, c. 1, s. 248; 1997, c. 85, s. 422; 2010, c. 5, s. 206; 2011, c. 6, s. 233.

2011-01-01

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply calculated at the rate of 8.5% on the value of the consideration for the supply.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0%.

1991, c. 67, s. 16; 1993, c. 19, s. 168; 1994, c. 22, s. 367; 1995, c. 1, s. 248; 1997, c. 85, s. 422; 2010, c. 5, s. 206.

1997-12-19

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply calculated at the rate of 7.5% on the value of the consideration for the supply.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0%.

1991, c. 67, s. 16; 1993, c. 19, s. 168; 1994, c. 22, s. 367; 1995, c. 1, s. 248; 1997, c. 85, s. 422.

1995-01-30

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply equal to 6.5 % of the value of the consideration for the supply.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0 %.

1991, c. 67, s. 16; 1993, c. 19, s. 168; 1994, c. 22, s. 367; 1995, c. 1, s. 248.

1994-06-17

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply equal to 8 % of the value of the consideration for the supply.

Notwithstanding the first paragraph, the rate of the tax is 4 % in respect of

(1)  the supply made by the holder of a taxi permit which consists in entrusting the operation and custody of a taxi to the recipient of the supply; and

(2)  the supply of incorporeal movable property or an immovable or service, other than

(a)  the supply of a telephone service; and

(b)  the supply of a telecommunication or a telecommunication service in respect of which the tax prescribed by the Telecommunications Tax Act (chapter T-4) would apply but for section 14 of the said Act.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0 %.

1991, c. 67, s. 16; 1993, c. 19, s. 168; 1994, c. 22, s. 367.

1993-06-15

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply equal to 8 % of the value of the consideration for the supply.

Notwithstanding the first paragraph, the rate of the tax is 4 % in respect of the supply of incorporeal movable property or an immovable or service, other than

(1)  the supply of a telephone service;

(2)  the supply of a telecommunication or a telecommunication service in respect of which the tax prescribed by the Telecommunications Tax Act (chapter T-4) would apply but for section 14 of the said Act.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0 %.

1991, c. 67, s. 16; 1993, c. 19, s. 168.

1992-07-01

16. Every recipient of a taxable supply made in Québec shall pay to the Minister of Revenue a tax in respect of the supply equal to 8 % of the value of the consideration for the supply.

However, the rate of the tax in respect of a taxable supply that is a zero-rated supply is 0 %.

1991, c. 67, s. 16.