T-0.1 - Act respecting the Québec sales tax

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42.0.10. For the purposes of this section and sections 42.0.11 to 42.0.24,
business input means an excluded input, an exclusive input or a residual input;
direct attribution method means a method, conforming to criteria, rules, terms and conditions specified by the Minister of National Revenue, of determining in the most direct manner the operative extent and the procurative extent of a property or a service;
direct input means a property or a service, other than an excluded input, an exclusive input or a non-attributable input;
excluded input of a person means
(1)  a property that is for use by the person as capital property;
(2)  a property or a service that is acquired or brought into Québec by the person for use as an improvement to a property described in paragraph 1; or
(3)  a prescribed property or service;
exclusive input of a person means a property or a service (other than an excluded input) that is acquired or brought into Québec by the person for consumption or use directly and exclusively for the purpose of making a taxable supply for consideration or directly and exclusively for purposes other than making a taxable supply for consideration;
non-attributable input of a person means a property or a service that is
(1)  not an excluded input or an exclusive input of the person;
(2)  acquired or brought into Québec by the person; and
(3)  not attributable to the making of any particular supply by the person;
operative extent of a property or a service means, as the case may be, the extent to which the consumption or use of the property or service is for the purpose of making a taxable supply for consideration or the extent to which the consumption or use of the property or service is for purposes other than making a taxable supply for consideration;
procurative extent of a property or a service means, as the case may be, the extent to which the property or service is acquired or brought into Québec for the purpose of making a taxable supply for consideration or the extent to which the property or service is acquired or brought into Québec for purposes other than making a taxable supply for consideration;
qualifying institution for a particular fiscal year means a person that meets the conditions set out in the definition of qualifying institution in subsection 1 of section 141.02 of the Excise Tax Act (R.S.C. 1985, c. E-15);
residual input means a direct input or a non-attributable input;
specified method means a method, conforming to criteria, rules, terms and conditions specified by the Minister of National Revenue, of determining the operative extent and the procurative extent of a property or a service.
2012, c. 28, s. 46.