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

Section 434r0.5
Disposition versions

Full text
434R0.5. For the purposes of sections 434R0.5 to 434R0.15,
“basic groceries” of a registrant means property acquired or brought into Québec by the registrant for the purpose of making a supply of the property that is referred to in Division III of Chapter IV of the Act;
“cost”, to a registrant in a threshold period, of corporeal movable property of a particular class or kind acquired by the registrant for a particular purpose, means the amount determined by the formula

(A + B + C) x 365/D

where
(1)  A is the total of all consideration that became due, or was paid without having become due, by the registrant in the threshold period for taxable supplies made in Québec to the registrant of corporeal movable property of that class or kind acquired by the registrant for that purpose;
(2)  B is the total value of all corporeal movable property of that class or kind, determined in accordance with section 17 of the Act, brought into Québec by the registrant for that purpose;
(3)  C is the total of all tax under sections 16, 17 and 18 of the Act that became payable by the registrant in the threshold period in respect of corporeal movable property of that class or kind acquired or brought into Québec by the registrant for that purpose; and
(4)  D is the number of days in the threshold period;
“specified property”, in respect of a person, means property of the person, other than immovables or capital assets;
“specified registrant”, at any time, means a registrant who
(1)  throughout the 4 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant that includes that time,
(a)  was not a listed financial institution,
(b)  did not render legal, accounting or actuarial services in the course of a professional practice of the registrant, and
(c)  did not render book-keeping, financial consulting, tax consulting or tax return preparation services in the course of a commercial activity of the registrant;
(2)  at that time, is not a charity or selected public service body within the meaning of section 383 of the Act, or a public institution; and,
(3)  is not a qualifying non-profit organization, within the meaning of section 385 of the Act,
(a)  at the beginning of the reporting period of the registrant that includes that time, where that reporting period is a fiscal month or fiscal quarter of the registrant, or
(b)  at the end of the reporting period of the registrant that includes that time, in any other case;
“specified supply” means a taxable supply other than
(1)  a supply by way of sale of immovables or capital assets of the supplier;
(2)  a zero-rated supply;
(3)  a supply that is deemed under sections 212.2 or 285 to 287 of the Act to have been made or to which sections 290, 292  and 293 of the Act apply;
(4)  a supply made outside Québec;
(5)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(6)  a supply in respect of which section 41.0.1 of the Act applies; and
(7)  a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 9; O.C. 1116-2007, s. 9; O.C. 134-2009, s. 3; O.C. 321-2017, s. 25; S.Q. 2019, c .14, s. 662.
434R0.5. For the purposes of sections 434R0.5 to 434R0.15,
“basic groceries” of a registrant means property acquired or brought into Québec by the registrant for the purpose of making a supply of the property that is referred to in Division III of Chapter IV of the Act;
“cost”, to a registrant in a threshold period, of corporeal movable property of a particular class or kind acquired by the registrant for a particular purpose, means the amount determined by the formula
(A + B + C) x 365/D
where
(1) A is the total of all consideration that became due, or was paid without having become due, by the registrant in the threshold period for taxable supplies made in Québec to the registrant of corporeal movable property of that class or kind acquired by the registrant for that purpose;
(2) B is the total value of all corporeal movable property of that class or kind, determined in accordance with section 17 of the Act, brought into Québec by the registrant for that purpose;
(3) C is the total of all tax under sections 16, 17 and 18 of the Act that became payable by the registrant in the threshold period in respect of corporeal movable property of that class or kind acquired or brought into Québec by the registrant for that purpose; and
(4) D is the number of days in the threshold period;
“specified property”, in respect of a person, means property of the person other than immovables, capital assets and eligible capital property of the person;
“specified registrant”, at any time, means a registrant who
(1) throughout the 4 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant that includes that time,
(a) was not a listed financial institution,
(b) did not render legal, accounting or actuarial services in the course of a professional practice of the registrant, and
(c) did not render book-keeping, financial consulting, tax consulting or tax return preparation services in the course of a commercial activity of the registrant;
(2) at that time, is not a charity or selected public service body within the meaning of section 383 of the Act, or a public institution; and,
(3) is not a qualifying non-profit organization, within the meaning of section 385 of the Act,
(a) at the beginning of the reporting period of the registrant that includes that time, where that reporting period is a fiscal month or fiscal quarter of the registrant, or
(b) at the end of the reporting period of the registrant that includes that time, in any other case;
“specified supply” means a taxable supply other than
(1) a supply by way of sale of immovables, capital assets or eligible capital property of the supplier;
(2) a zero-rated supply;
(3) a supply that is deemed under sections 212.2 or 285 to 287 of the Act to have been made or to which sections 290, 292  and 293 of the Act apply;
(4) a supply made outside Québec;
(5) a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(6) a supply in respect of which section 41.0.1 of the Act applies; and
(7) a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 9; O.C. 1116-2007, s. 9; O.C. 134-2009, s. 3; O.C. 321-2017, s. 25.
434R0.5. For the purposes of sections 434R0.5 to 434R0.15,
“basic groceries” of a registrant means property acquired or brought into Québec by the registrant for the purpose of making a supply of the property that is referred to in Division III of Chapter IV of the Act;
“cost”, to a registrant in a threshold period, of corporeal movable property of a particular class or kind acquired by the registrant for a particular purpose, means the amount determined by the formula
(A + B + C) x 365/D
where
(1)  A is the total of all consideration that became due, or was paid without having become due, by the registrant in the threshold period for taxable supplies made in Québec to the registrant of corporeal movable property of that class or kind acquired by the registrant for that purpose;
(2)  B is the total value of all corporeal movable property of that class or kind, determined in accordance with section 17 of the Act, brought into Québec by the registrant for that purpose;
(3)  C is the total of all tax under sections 16, 17 and 18 of the Act that became payable by the registrant in the threshold period in respect of corporeal movable property of that class or kind acquired or brought into Québec by the registrant for that purpose; and
(4)  D is the number of days in the threshold period;
“specified property”, in respect of a person, means property of the person other than immovables, capital assets and eligible capital property of the person;
“specified registrant”, at any time, means a registrant who
(1)  throughout the 4 fiscal quarters of the registrant immediately preceding the fiscal quarter of the registrant that includes that time,
(a)  was not a listed financial institution,
(b)  did not render legal, accounting or actuarial services in the course of a professional practice of the registrant, and
(c)  did not render book-keeping, financial consulting, tax consulting or tax return preparation services in the course of a commercial activity of the registrant;
(2)  at that time, is not a charity or selected public service body within the meaning of section 383 of the Act, a municipality or a public institution; and,
(3)  is not a qualifying non-profit organization, within the meaning of section 385 of the Act,
(a)  at the beginning of the reporting period of the registrant that includes that time, where that reporting period is a fiscal month or fiscal quarter of the registrant, or
(b)  at the end of the reporting period of the registrant that includes that time, in any other case;
“specified supply” means a taxable supply other than
(1)  a supply by way of sale of immovables, capital assets or eligible capital property of the supplier;
(2)  a zero-rated supply;
(3)  a supply that is deemed under sections 212.2 or 285 to 287 of the Act to have been made or to which sections 290, 292  and 293 of the Act apply;
(4)  a supply made outside Québec;
(5)  a supply in respect of which the recipient is not required to pay tax under a law of Canada or a province unless, in the case of a supply to a government other than the Gouvernement du Québec, that government has agreed, under an agreement with the Gouvernement du Québec, to pay the tax under Title I of the Act in respect of the supply;
(6)  a supply in respect of which section 41.0.1 of the Act applies; and
(7)  a supply deemed under section 41.1 or 41.2 of the Act to have been made by a registrant acting as a mandatary.
O.C. 1463-2001, s. 29; O.C. 1149-2006, s. 9; O.C. 1116-2007, s. 9; O.C. 134-2009, s. 3.
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