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

Section 279r14 Disposition versions

2013-07-03

279R14. The formula referred to in paragraph 2 of the second paragraph of section 279R12 is

B.1 - (B.2 + B.3).

For the purposes of this formula,

(1)  B.1 is the consideration for the casino operating service determined under Title I of the Act without reference to section 350.11 of the Act;

(2)  B.2 is the total of all amounts each of which is determined by the formula

B.4 × B.5.

For the purposes of this formula,

(1)  B.4 is an amount of salaries, wages or other remuneration, other than an amount described in paragraph 1 of the fourth paragraph, paid or payable by the distributor, or by a person — in this paragraph and in paragraph 1 of the fourth paragraph referred to as the “distributor’s subsidiary” — that is a wholly-owned subsidiary of the distributor, to an employee of the distributor or of the distributor’s subsidiary;

(2)  B.5 is the extent, expressed as a percentage, to which the amount of salaries, wages or other remuneration is

(a)  a cost to the distributor of supplying the casino operating service to the authority; or

(b)  a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority; and

(3)  B.3 is the total of all amounts each of which is determined by the formula

B.6 × B.7.

For the purposes of this formula,

(1)  B.6 is a particular amount that is paid by, or is in respect of a supply of property or a service made by, the distributor or the distributor’s subsidiary to an employee of the distributor or of the distributor’s subsidiary or to a person related to such an employee, and that the employee is required under any of sections 37, 41, 41.1.1 and 41.1.2 of the Taxation Act (chapter I-3) to include in computing the employee’s income for a taxation year of the employee; and

(2)  B.7 is the extent, expressed as a percentage, to which the particular amount is

(a)  a cost to the distributor of supplying the casino operating service to the authority; or

(b)  a cost to the authority of the management, administration and carrying on of the day-to-day operations of the authority’s gaming activities that are connected with a casino of the authority.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 14.

2012-09-01

279R14. The formula referred to in paragraph 2 of the second paragraph of section 279R12 is

B.1 - (B.2 + B.3).

For the purposes of this formula,

(1)  B.1 is the consideration for the casino operating service determined under Title I of the Act without reference to section 350.11 of the Act;

(2)  B.2 is the total of all amounts each of which is determined by the formula

B.4 × B.5.

For the purposes of this formula,

(1)  B.4 is an amount of salaries, wages or other remuneration, other than an amount described in paragraph 1 of the fourth paragraph, paid or payable by the distributor to an employee of the distributor; and

(2)  B.5 is the extent, expressed as a percentage, to which the amount of salaries, wages or other remuneration is a cost to the distributor of supplying the casino operating service to the authority; and

(3)  B.3 is the total of all amounts each of which is determined by the formula

B.6 × B.7.

For the purposes of this formula,

(1)  B.6 is an amount that is in respect of a supply of property or a service made by the distributor, or an amount paid by the distributor, to an employee of the distributor or a person related to the employee and that the employee is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (chapter I-3) to include in computing the employee’s income for a taxation year of the employee; and

(2)  B.7 is the extent, expressed as a percentage, to which the amount is a cost to the distributor of supplying the casino operating service to the authority.

O.C. 1470-2002, s. 7.