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

Section 279r3 Disposition versions

2013-07-03

279R3. For the purposes of sections 279R1 to 279R29, the basic cost to the gaming authority of movable property or a service is equal to,

(1)  in the case of food or a beverage prepared by the authority, the total of all consideration paid or payable by the authority to purchase the food or beverage and the ingredients used in its preparation, to the extent that these considerations are a cost to the authority of the prepared food or beverage;

(2)  in the case of particular corporeal movable property, other than food or a beverage, manufactured in whole or in part by or for the authority, the total of all consideration paid or payable by the authority to purchase the following property and services to the extent that these considerations are a cost to the authority of the particular property:

(a)  corporeal movable property incorporated into or forming a constituent or component part of the particular property;

(b)  corporeal movable property consumed or expended directly in the process of manufacturing the particular property; and

(c)  a service of manufacturing the particular property in whole or in part;

(3)  in the case of corporeal movable property that is purchased by the authority and is not further manufactured by or for the authority, the consideration paid or payable by the authority to purchase the property; and

(4)  in the case of incorporeal movable property or a service, the consideration paid or payable by the authority to purchase the property or service.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 11.

2012-09-01

279R3. For the purposes of sections 279R1 to 279R29, the basic cost to the gaming authority of corporeal movable property or a service is equal to:

(1)  in the case of food or a beverage prepared by the authority, the total of all consideration paid or payable by the authority to purchase the food or beverage and the ingredients used in its preparation, to the extent that these considerations are a cost to the authority of the prepared food or beverage;

(2)  in the case of particular corporeal movable property, other than food or a beverage, manufactured in whole or in part by or for the authority, the total of all consideration paid or payable by the authority to purchase the following property and services to the extent that these considerations are a cost to the authority of the particular property:

(a)  corporeal movable property incorporated into or forming a constituent or component part of the particular property;

(b)  corporeal movable property consumed or expended directly in the process of manufacturing the particular property; and

(c)  a service of manufacturing the particular property in whole or in part;

(3)  in the case of corporeal movable property that is purchased by the authority and is not further manufactured by or for the authority, the consideration paid or payable by the authority to purchase the property; and

(4)  in the case of a service, the consideration paid or payable by the authority to purchase the service.

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