T-0.1 - Act respecting the Québec sales tax

Section 212 Disposition versions

1999-04-01

212. Where an employee of an employer, a member of a partnership or a volunteer who gives services to a charity or public institution acquires or brings into Québec property or a service for consumption or use in activities of the employer, partnership, charity or public institution (each of which is referred to in this section as the “person”), the employee, member or volunteer paid the tax payable in respect of that acquisition or bringing into Québec and the person pays an amount to the employee, member or volunteer as a reimbursement in respect of the property or service,

(1)  the person is deemed to have received a supply of the property or service;

(2)  any consumption or use of the property or service by the employee, member or volunteer in activities of the person is deemed to be consumption or use by the person and not by the employee, member or volunteer; and

(3)  the person is deemed to have paid, at the time the reimbursement is paid, tax in respect of the supply equal to the amount determined by the formula

A × B.

For the purposes of this formula,

(1)  A is the tax paid by the employee, member or volunteer in respect of the acquisition or bringing into Québec of the property or service; and

(2)  B is the lesser of

(a)  the percentage of the cost of the property or service, for the employee, member or volunteer, that is reimbursed to the employee, member or volunteer, and

(b)  the extent, expressed as a percentage, to which the property or service was acquired or brought into Québec by the employee, member or volunteer for consumption or use in activities of the person.

1991, c. 67, s. 212; 1995, c. 1, s. 282; 1997, c. 85, s. 543.

1995-01-30

212. Where an employee of an employer, a member of a partnership or a volunteer who gives services to a charity acquires or brings into Québec property or a service for consumption or use in activities of the employer, partnership or charity (each of whom is referred to in this section as the “person”) and in respect of which the employee, member or volunteer receives, at any time, a reimbursement from the person, the person is deemed

(1)  to have received a taxable supply of the property or service;

(2)  to have so acquired the property or service for use in commercial activities of the person to the same extent as the property or service was acquired or brought into Québec by the employee, member or volunteer for consumption or use in commercial activities of the person; and

(3)  to have paid, at that time, tax in respect of the supply equal to the amount included in the amount reimbursed that is on account of tax paid or payable by the employee, member or volunteer in respect of the acquisition or bringing into Québec of the property or service by the employee, member or volunteer.

1991, c. 67, s. 212; 1995, c. 1, s. 282.

1992-07-01

212. Where an employee of an employer or a member of a partnership incurs an expense for which the employee or the member is reimbursed by the employer or the partnership, any tax included in the amount reimbursed is deemed to have been paid by the employer or the partnership, as the case may be, and not by the employee or the member.

1991, c. 67, s. 212.