T-0.1 - Act respecting the Québec sales tax

Section 199 Disposition versions

2001-12-20

199. Where property or a service is supplied to or brought into Québec by a person and, during a reporting period of the person during which the person is a registrant, tax in respect of the supply or bringing into Québec of the property or service becomes payable by the person or is paid by the person without having become payable, the amount determined by the following formula is an input tax refund of the person in respect of the property or service for the period:

A × B.

For the purposes of this formula,

(1)  A is the tax in respect of the supply or bringing into Québec of the property or service that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and

(2)  B is

(a)  where the tax is deemed under section 252 to have been paid in respect of the property on the last day of a taxation year of the person, the extent, expressed as a percentage of the total use of the property in the course of commercial activities and businesses of the person during that taxation year, to which the person used the property in the course of commercial activities of the person during that taxation year;

(b)  where the property or service is acquired or brought into Québec by the person for use in improving capital property of the person, the extent, expressed as a percentage, to which the person was using the capital property in the course of commercial activities of the person immediately after the capital property or a portion thereof was last acquired or brought into Québec by the person; and

(c)  in any other case, the extent, expressed as a percentage, to which the person acquired or brought into Québec the property or service for consumption, use or supply in the course of commercial activities of the person.

Notwithstanding the first paragraph, the input tax refund of a person in respect of a motor vehicle supplied to the person by way of retail sale is the amount determined pursuant to section 199.0.1.

1991, c. 67, s. 199; 1994, c. 22, s. 459; 1997, c. 85, s. 532; 2001, c. 51, s. 270.

1997-12-19

199. Where property or a service is supplied to or brought into Québec by a person and, during a reporting period of the person during which the person is a registrant, tax in respect of the supply or bringing into Québec of the property or service becomes payable by the person or is paid by the person without having become payable, the amount determined by the following formula is an input tax refund of the person in respect of the property or service for the period:

                        A x B.

For the purposes of this formula,

(1)  A is the tax in respect of the supply or bringing into Québec of the property or service that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and

(2)  B is

(a)  where the tax is deemed under section 252 to have been paid in respect of the property on the last day of a taxation year of the person, the extent, expressed as a percentage of the total use of the property in the course of commercial activities and businesses of the person during that taxation year, to which the person used the property in the course of commercial activities of the person during that taxation year;

(b)  where the property or service is acquired or brought into Québec by the person for use in improving capital property of the person, the extent, expressed as a percentage, to which the person was using the capital property in the course of commercial activities of the person immediately after the capital property or a portion thereof was last acquired or brought into Québec by the person; and

(c)  in any other case, the extent, expressed as a percentage, to which the person acquired or brought into Québec the property or service for consumption, use or supply in the course of commercial activities of the person.

1991, c. 67, s. 199; 1994, c. 22, s. 459; 1997, c. 85, s. 532.

1994-06-17

199. Where property or a service is supplied to or brought into Québec by a person, the input tax refund of the person in respect of the property or service for a reporting period of the person during which the person is a registrant, and during which tax in respect of the supply or bringing into Québec of the property or service becomes payable by the person or is paid by the person without having become payable, is the amount determined by the formula

                        A x B.

For the purposes of this formula,

(1)  A is the total of all tax in respect of the supply or bringing into Québec of the property or service that becomes payable by the person during the reporting period or that is paid by the person during the period without having become payable; and

(2)  B is

(a)  where the tax is deemed under section 252 to have been paid in respect of the property on the last day of a taxation year of the person, the extent, expressed as a percentage of the total use of the property in the course of commercial activities and businesses of the person during that taxation year, to which the person used the property in the course of commercial activities of the person during that taxation year;

(b)  where the property or service is acquired or brought into Québec by the person for use in improving capital property of the person, the extent, expressed as a percentage, to which the person was using the capital property in the course of commercial activities of the person immediately after the capital property or a portion thereof was last acquired or brought into Québec by the person; and

(c)  in any other case, the extent, expressed as a percentage, to which the person acquired or brought into Québec the property or service for consumption, use or supply in the course of commercial activities of the person.

1991, c. 67, s. 199; 1994, c. 22, s. 459.

1992-07-01

199. Where property or a service is acquired or brought into Québec by a registrant for consumption, use or supply exclusively in the course of commercial activities of the registrant, the input tax refund of the registrant in respect of the property or service for a reporting period of the registrant is the amount of any tax that became payable or, if it had not become payable, was paid by the registrant in that period in respect of the acquisition or bringing into Québec by the registrant of the property or service.

For the purposes of this section, where an invoice for an amount is issued to a registrant in respect of a taxable supply made in Québec to the registrant, tax under section 16 calculated on that amount is deemed to have become payable on the date of the invoice.

1991, c. 67, s. 199.