T-0.1 - Act respecting the Québec sales tax

Section 138.6 Disposition versions

2015-10-21

138.6. A supply by way of sale made by a charity to a recipient of corporeal movable property (other than capital property of the charity or, if the charity is a person designated to be a municipality for the purposes of subdivision 5 of Division I of Chapter VII, designated municipal property), or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, is exempt if the total charge for the supply is equal to the usual charge by the charity for such supplies to such recipients and

(1)  if the charity does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the charity charges the recipient an amount as tax in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and without reference to any tax that became payable under this Title at a time when the charity was a registrant.

1997, c. 85, s. 487; 2001, c. 53, s. 300; 2012, c. 28, s. 53; 2015, c. 21, s. 649.

2013-01-01

138.6. A supply by way of sale made by a charity to a recipient of corporeal movable property, other than capital property of the charity, or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, is exempt where the total charge for the supply is equal to the usual charge by the charity for such supplies to such recipients and

(1)  if the charity does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the charity charges the recipient an amount as tax in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and without reference to any tax that became payable under this Title at a time when the charity was a registrant.

1997, c. 85, s. 487; 2001, c. 53, s. 300; 2012, c. 28, s. 53.

2001-12-20

138.6. A supply by way of sale made by a charity to a recipient of corporeal movable property, other than capital property of the charity, or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, is exempt where the total charge for the supply is equal to the usual charge by the charity for such supplies to such recipients and

(1)  if the charity does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the charity charges the recipient an amount as tax in respect of the supply, the consideration for the supply, determined without reference to tax imposed under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under Part IX of the Excise Tax Act and without reference to any tax that became payable under this Title at a time when the charity was a registrant.

1997, c. 85, s. 487; 2001, c. 53, s. 300.

1997-12-19

138.6. A supply by way of sale made by a charity to a recipient of corporeal movable property, other than capital property of the charity, or of a service purchased by the charity for the purpose of making a supply by way of sale of the service, is exempt where the total charge for the supply is equal to the usual charge by the charity for such supplies to such recipients and

(1)  if the charity does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, and could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the charity charges the recipient an amount as tax in respect of the supply, the consideration for the supply determined without reference to tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax paid or payable under Part IX of the Excise Tax Act.

1997, c. 85, s. 487.