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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 389r10
Disposition versions
389R10. For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of property or a service for a particular claim period of a particular person, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the particular claim period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula
A x B.
In applying the formula provided for in the first paragraph,
(1) A is the tax fraction; and
(2) B is the total of all amounts each of which is
(a) the consideration that became due, or was paid without having become due, by the particular person during the period in respect of the supply of the property or service to the particular person,
(b) the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the particular person during the period in respect of the supply or bringing into Québec of the property or service,
(c) in the case of corporeal movable property that was brought into Québec by the particular person, the amount of a duty or tax imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Supplement)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period,
(c.1) the tax imposed in respect of the property or service under Part IX of the Excise Tax Act that became due or was paid without having become due by the particular person during the period,
(d) a reasonable gratuity paid by the particular person during the period in connection with the supply, or
(e) interest, a penalty or other amount paid by the particular person during the period if it was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a duty or tax referred to in subparagraph c or c.1, that was payable in respect of the supply or bringing into Québec, was overdue.
However, this section applies only if
(1) the movable property or service is supplied in Québec to the particular person by another person or the corporeal movable property is supplied outside Québec to the particular person by another person and brought into Québec by the particular person; and
(2) the particular person is entitled to claim a rebate under subdivision 5 of Division I of Chapter VII of Title I of the Act in respect of the property or service for any claim period of the particular person.
389R10. For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under sections 383 to 397.2 of the Act in respect of property or a service for a particular claim period of a particular person, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the particular claim period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula
A x B.
In applying the formula provided for in the first paragraph,
(1) A is the tax fraction; and
(2) B is the total of all amounts each of which is
(a) the consideration that became due, or was paid without having become due, by the particular person during the period in respect of the supply of the property or service to the particular person,
(b) the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the particular person during the period in respect of the supply or bringing into Québec of the property or service,
(c) in the case of corporeal movable property that was brought into Québec by the particular person, the amount of a duty or tax imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Supplement)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period,
(c.1) the tax imposed in respect of the property or service under Part IX of the Excise Tax Act that became due or was paid without having become due by the particular person during the period,
(d) a reasonable gratuity paid by the particular person during the period in connection with the supply, or
(e) interest, a penalty or other amount paid by the particular person during the period if it was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a duty or tax referred to in subparagraph c or c.1, that was payable in respect of the supply or bringing into Québec, was overdue.
However, this section applies only if
(1) the movable property or service is supplied in Québec to the particular person by another person or the corporeal movable property is supplied outside Québec to the particular person by another person and brought into Québec by the particular person; and
(2) the particular person is entitled to claim a rebate under sections 383 to 397.2 of the Act in respect of the property or service for any claim period of the particular person.
389R10. For the purpose of determining in accordance with sections 389R1 to 389R9 the amount of a rebate under sections 383 to 397.2 of the Act in respect of property or a service for a particular claim period of a particular person, the amount of tax under section 16 or 17 of the Act, as the case may be, that became payable, or was paid without having become payable, by the particular person during the particular claim period in respect of the supply or bringing into Québec of the property or service is deemed to be equal to the amount determined by the formula
A x B.
In applying the formula provided for in the first paragraph,
(1) A is the tax fraction; and
(2) B is the total of all amounts each of which is
(a) the consideration that became due, or was paid without having become due, by the particular person during the period in respect of the supply of the property or service to the particular person,
(b) the tax under section 16 or 17 of the Act that became payable, or was paid without having become payable, by the particular person during the period in respect of the supply or bringing into Québec of the property or service,
(c) in the case of corporeal movable property that was brought into Québec by the particular person, the amount of a duty or tax imposed in respect of the property under the Excise Tax Act (R.S.C. 1985, c. E-15), other than Part IX, the Customs Act (R.S.C. 1985, c. 1, (2nd Supplement)), the Special Import Measures Act (R.S.C. 1985, c. S-15) or any other law relating to customs that became due, or was paid without having become due, by the particular person during the period,
(d) a reasonable gratuity paid by the particular person during the period in connection with the supply, or
(e) interest, a penalty or other amount paid by the particular person during the period if the amount was charged to the particular person by the supplier of the property or service because an amount of consideration, or an amount of a duty or tax referred to in subparagraph c, that was payable in respect of the supply or bringing into Québec was overdue.
However, this section applies only if
(1) the movable property or service is supplied in Québec to the particular person by another person or the corporeal movable property is supplied outside Québec to the particular person by another person and brought into Québec by the particular person; and
(2) the particular person is entitled to claim a rebate under sections 383 to 397.2 of the Act in respect of the property or service for any claim period of the particular person.
