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

Section 433.16.2r1 Disposition versions

2017-04-12

433.16.2R1. For the purposes of subparagraph 4 of the second paragraph of section 433.16.2 of the Act, the following amounts are prescribed amounts of tax:

(1)  any amount of tax that became payable by an insurer, or that was paid by the insurer without having become payable, in respect of property or a service acquired, or brought into Québec, exclusively and directly for consumption, use or supply in the course of investigating, settling or defending a claim arising under an insurance policy that is not in the nature of sickness or accident insurance or life insurance; and

(2)  any amount of tax that became payable by a stratified investment plan, or that was paid by the investment plan without having become payable, in respect of property or a service to the extent that the property or service was acquired, or brought into Québec, for consumption, use or supply in the course of activities relating to a provincial series of the investment plan.

O.C. 320-2017, s. 4.