T-0.1 - Act respecting the Québec sales tax

Section 640 Disposition versions

1999-04-01

640. Subject to sections 637 and 647, where a taxable supply of a service, other than a transportation service, in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply is made in Québec to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration became due or was paid without having become due after 31 August 1990 and before 1 May 1992 for any of the service that was not performed before 1 July 1992, tax is payable in respect of that consideration.

The person shall file with and as prescribed by the Minister a return in prescribed form containing prescribed information and remit the tax in respect of that consideration to the Minister on or before 1 October 1992.

This section does not apply in respect of a supply of a service to be used in Québec exclusively in commercial activities of the person and in respect of which the person would be entitled to claim an input tax refund if the person had paid tax under the first paragraph in respect of the service.

1991, c. 67, s. 640; 1993, c. 19, s. 247; 1994, c. 22, s. 635; 1995, c. 63, s. 508.

1994-06-17

640. Subject to sections 637 and 647, where a taxable supply of a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply is made in Québec to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration became due or was paid without having become due after 31 August 1990 and before 1 May 1992 for any of the service that was not performed before 1 July 1992, tax is payable in respect of that consideration.

The person shall file with and as prescribed by the Minister a return in prescribed form containing prescribed information and remit the tax in respect of that consideration to the Minister on or before 1 October 1992.

This section does not apply in respect of a supply of a service to be used in Québec exclusively in commercial activities of the person and in respect of which the person would be entitled to claim an input tax refund if the person had paid tax under the first paragraph in respect of the service.

1991, c. 67, s. 640; 1993, c. 19, s. 247; 1994, c. 22, s. 635.

1993-06-15

640. Subject to section 647, where a taxable supply of a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply is made in Québec to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration became due or was paid without becoming due after 31 August 1990 and before 1 May 1992 for any of the service that was not performed before 1 July 1992, tax is payable in respect of that consideration.

The person shall file with and as prescribed by the Minister a return in prescribed form containing prescribed information and remit the tax in respect of that consideration to the Minister on or before 1 October 1992.

This section does not apply in respect of a supply of a service to be used in Québec exclusively in commercial activities of the person and in respect of which the person would be entitled to claim an input tax refund if the person had paid tax under the first paragraph in respect of the service.

1991, c. 67, s. 640; 1993, c. 19, s. 247.

1992-07-01

640. Subject to section 647, where a taxable supply of a service in respect of which tax under Chapter II of the Retail Sales Tax Act (chapter I-1) does not apply is made in Québec to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration became due or was paid without becoming due after 31 August 1990 and before 1 May 1992 for any of the service that was not performed before 1 July 1992, tax is payable in respect of that consideration.

The person shall file with and as prescribed by the Minister a return in prescribed form containing prescribed information and remit the tax in respect of that consideration to the Minister on or before 1 October 1992.

1991, c. 67, s. 640.