T-0.1 - Act respecting the Québec sales tax

Section 327.6.2 Disposition versions

2022-06-08

327.6.2. Where a particular registrant makes a particular taxable supply in Québec of corporeal movable property by way of sale to a particular non-resident person that is not a consumer of the property and where at the particular time at which the property is delivered or made available to the particular non-resident person under the agreement for the particular taxable supply, the particular registrant or another registrant is, or is intended to be, the recipient of another supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person, the following rules apply:

(1)  where the particular registrant is, or is intended to be, at the particular time the recipient of the other supply,

(a)  for the purposes of this Title, the particular taxable supply is deemed to have been made outside Québec, and

(b)  for the purposes of this division and of any of sections 18, 18.0.1.1 and 18.0.1.2,

i.  the particular registrant is deemed to have acquired physical possession of the property, as the recipient of the other supply, from another person that is a registrant,

ii.  that acquisition of physical possession of the property is deemed to have occurred at the time when, and at the place where, the property is delivered or made available to the particular registrant under the agreement for the other supply, and

iii.  the particular registrant is deemed to have given to the other person referred to in subparagraph i a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that acquisition of physical possession of the property; and

(2)  where another registrant is, or is intended to be, at the particular time the recipient of the other supply, for the purposes of this division and of any of sections 18, 18.0.1.1 and 18.0.1.2,

(a)  the particular registrant is deemed to have caused physical possession of the property to be transferred to the other registrant,

(b)  the other registrant is deemed to have acquired physical possession of the property, as the recipient of the other supply, from the particular registrant, and

(c)  the particular registrant is deemed to have caused that transfer, and the other registrant is deemed to have acquired physical possession of the property, at the time when, and at the place where, the property is delivered or made available to the other registrant under the agreement for the other supply.

2021, c. 14, s. 232; 2022, c. 23, s. 194.

2021-06-02

327.6.2. Where a particular registrant makes a particular taxable supply in Québec of corporeal movable property by way of sale to a particular non-resident person that is not a consumer of the property and where at the particular time at which the property is delivered or made available to the particular non-resident person under the agreement for the particular taxable supply, the particular registrant or another registrant is, or is intended to be, the recipient of another supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person, the following rules apply:

(1)  where the particular registrant is, or is intended to be, at the particular time the recipient of the other supply,

(a)  for the purposes of this Title, the particular taxable supply is deemed to have been made outside Québec, and

(b)  for the purposes of this division and of section 18,

i.  the particular registrant is deemed to have acquired physical possession of the property, as the recipient of the other supply, from another person that is a registrant,

ii.  that acquisition of physical possession of the property is deemed to have occurred at the time when, and at the place where, the property is delivered or made available to the particular registrant under the agreement for the other supply, and

iii.  the particular registrant is deemed to have given to the other person referred to in subparagraph i a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that acquisition of physical possession of the property; and

(2)  where another registrant is, or is intended to be, at the particular time the recipient of the other supply, for the purposes of this division and of section 18,

(a)  the particular registrant is deemed to have caused physical possession of the property to be transferred to the other registrant,

(b)  the other registrant is deemed to have acquired physical possession of the property, as the recipient of the other supply, from the particular registrant, and

(c)  the particular registrant is deemed to have caused that transfer, and the other registrant is deemed to have acquired physical possession of the property, at the time when, and at the place where, the property is delivered or made available to the other registrant under the agreement for the other supply.

2021, c. 14, s. 232.