T-0.1 - Act respecting the Québec sales tax

Section 345.2 Disposition versions

1997-12-19

345.2. Notwithstanding section 345.1, where property or a service is acquired or brought into Québec by a member of a partnership for consumption, use or supply in the course of activities of the partnership but not on the account of the partnership, the following rules apply:

(1)  except as otherwise provided in section 212, the partnership is deemed not to have acquired or brought into Québec the property or service;

(2)  where the member is not an individual, for the purpose of determining an input tax refund or rebate of the member in respect of the property or service and, in the case of property that is acquired or brought into Québec for use as capital property of the member, applying subdivision 5 of Division II of Chapter V in relation to the property,

(a)  section 345.1 does not apply to deem the member not to have acquired or brought into Québec the property or service, and

(b)  the member is deemed to be engaged in those activities of the partnership; and

(3)  where the member is not an individual and the partnership at any time pays an amount to the member as a reimbursement and is entitled to claim an input tax refund in respect of the property or service in circumstances in which section 212 applies, any input tax refund in respect of the property or service that the member would, but for this section, be entitled to claim in a return of the member that is filed with the Minister after that time shall be reduced by the amount of the input tax refund that the partnership is entitled to claim.

1997, c. 85, s. 621.