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T-0.1 - Act respecting the Québec sales tax
Section 249
Disposition versions
249. Where a registrant (other than a municipality), at any time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle (other than a vehicle that is designated municipal property of a person designated at that time to be a municipality for the purposes of subdivision 5 of Division I of Chapter VII) that, immediately before that time, was used as capital property in commercial activities of the registrant, the registrant may, despite sections 203 to 206, paragraph 1 of section 240 and sections 241 and 248, claim an input tax refund for that period equal to the amount determined by the formula
A × [(B − C) / B].
For the purposes of this formula,
(1) A is the basic tax content of the vehicle at that time;
(2) B is the total of the tax that was payable by the registrant in respect of the last acquisition or bringing into Québec of the vehicle by the registrant and the tax that was payable by the registrant in respect of improvements to the vehicle acquired or brought into Québec by the registrant after the property was last so acquired or brought into Québec; and
(3) C is the total of all input tax refunds that the registrant was entitled to claim in respect of any tax included in the total referred to in subparagraph 2.
249. Where a registrant, at any time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle that, immediately before that time, was used as capital property in commercial activities of the registrant, the registrant may, notwithstanding sections 203 to 206, paragraph 1 of section 240 and sections 241 and 248, claim an input tax refund for that period equal to the amount determined by the formula
A × [(B − C) / B].
For the purposes of this formula,
(1) A is the basic tax content of the vehicle at that time;
(2) B is the total of the tax that was payable by the registrant in respect of the last acquisition or bringing into Québec of the vehicle by the registrant and the tax that was payable by the registrant in respect of improvements to the vehicle acquired or brought into Québec by the registrant after the property was last so acquired or brought into Québec; and
(3) C is the total of all input tax refunds that the registrant was entitled to claim in respect of any tax included in the total referred to in subparagraph 2.
249. Where a registrant, at any time in a reporting period of the registrant, makes a taxable supply by way of sale of a passenger vehicle that, immediately before that time, was used as capital property in commercial activities of the registrant, the registrant may, notwithstanding sections 203 to 206, paragraph 1 of section 240 and sections 241 and 248, claim an input tax refund for that period equal to the lesser of
(1) the amount determined by the formula
A - B; and
(2) the amount determined by the formula
DŠ C x ---.Š E
For the purposes of these formulas,
(1) A is the total, determined without reference to section 247, of the tax that was or would, but for section 75.1 or 80, be payable by the registrant in respect of the last acquisition or bringing into Québec of the vehicle by the registrant and the tax that was payable by the registrant in respect of improvements to the vehicle acquired or brought into Québec by the registrant after the property was last so acquired or brought into Québec;
(2) B is the total of all input tax refunds and all rebates under sections 383 to 397 that the registrant was entitled to claim in respect of any tax included in the total referred to in subparagraph 1;
(3) C is the amount determined under subparagraph 1 of the first paragraph;
(4) D is the lesser of the value of the consideration for the taxable supply and the amount determined under subparagraph 5; and
(5) E is the total of all amounts, each of which is
(a) the consideration that was payable by the registrant in respect of the last acquisition of the vehicle by the registrant, or where the registrant brought the vehicle into Québec, the value of the vehicle determined under section 17 in respect of the last bringing into Québec of the vehicle by the registrant, or
(b) where the registrant acquired or brought into Québec an improvement to the vehicle after the vehicle was last so acquired or brought into Québec by the registrant, the consideration that was payable by the registrant in respect of the improvement or the value thereof determined under section 17, as the case may be.
249. Where a registrant, at any time in a reporting period of the registrant, makes a taxable or non-taxable supply by way of sale of a passenger vehicle that, immediately before that time, was used as capital property in commercial activities of the registrant, the registrant may, notwithstanding sections 203 to 206, paragraph 1 of section 240 and sections 241 and 248, claim an input tax refund for that period equal to the lesser of
(1) the amount determined by the formula
A - B; and
(2) the amount determined by the formula
DŠ C x ---.Š E
For the purposes of these formulas,
(1) A is the total, determined without reference to section 247, of the tax that was or would, but for section 75.1 or 80, be payable by the registrant in respect of the last acquisition or bringing into Québec of the vehicle by the registrant and the tax that was payable by the registrant in respect of improvements to the vehicle acquired or brought into Québec by the registrant after the property was last so acquired or brought into Québec;
(2) B is the total of all input tax refunds and all rebates under sections 383 to 397 that the registrant was entitled to claim in respect of any tax included in the total referred to in subparagraph 1;
(3) C is the amount determined under subparagraph 1 of the first paragraph;
(4) D is the lesser of the value of the consideration for the taxable or non-taxable supply and the amount determined under subparagraph 5; and
(5) E is the total of all amounts, each of which is
(a) the consideration that was payable by the registrant in respect of the last acquisition of the vehicle by the registrant, or where the registrant brought the vehicle into Québec, the value of the vehicle determined under section 17 in respect of the last bringing into Québec of the vehicle by the registrant, or
(b) where the registrant acquired or brought into Québec an improvement to the vehicle after the vehicle was last so acquired or brought into Québec by the registrant, the consideration that was payable by the registrant in respect of the improvement or the value thereof determined under section 17, as the case may be.
This section does not apply if it has previously applied in respect of a passenger vehicle of which the registrant is deemed to have made a supply under section 243.1 or 253.1.
249. Where a registrant, at any time in a reporting period, makes a taxable or non-taxable supply by way of sale of a passenger vehicle that immediately before that time was used as capital property in commercial activities of the registrant, the registrant may claim an input tax refund for that period equal to the lesser of
(1) an amount equal to the amount, if any, by which the tax payable by the registrant in respect of the acquisition, bringing into Québec or improvement of the vehicle exceeds the input tax refund that the registrant was entitled to claim in respect of the acquisition, bringing into Québec or improvement of the vehicle; and
(2) the amount determined by the formula
BŠ A x ---.Š C
For the purposes of this formula,
(1) A is the amount determined under subparagraph 1 of the first paragraph;
(2) B is the lesser of the value of the consideration for the taxable or non-taxable supply and the amount determined under subparagraph 3;
(3) C is the total of
(a) the value of the consideration that was payable by the registrant for the supply to the registrant of the vehicle or, where the vehicle was brought into Québec by the registrant, the value of the vehicle determined under section 17, and
(b) the value of the consideration for any improvements to the vehicle.
This section does not apply if it has previously applied in respect of a passenger vehicle of which the registrant is deemed to have made a supply under section 243.1 or 253.1.
249. Where a registrant, at any time in a reporting period, makes a taxable or non-taxable supply by way of sale of a passenger vehicle that immediately before that time was used as capital property in commercial activities of the registrant, the registrant may claim an input tax refund for that period equal to the lesser of
(1) an amount equal to the amount, if any, by which the tax payable by the registrant in respect of the acquisition, bringing into Québec or improvement of the vehicle exceeds the input tax refund that the registrant was entitled to claim in respect of the acquisition, bringing into Québec or improvement of the vehicle; and
(2) the amount determined by the formula
BŠ A x ---.Š C
For the purposes of this formula,
(1) A is the amount determined under subparagraph 1 of the first paragraph;
(2) B is the lesser of the value of the consideration for the taxable or non-taxable supply and the amount determined under subparagraph 3;
(3) C is the total of
(a) the value of the consideration that was payable by the registrant for the supply to the registrant of the vehicle or, where the vehicle was brought into Québec by the registrant, the value of the vehicle determined under section 17, and
(b) the value of the consideration for any improvements to the vehicle.
