Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 203
Disposition versions

Full text
203. In determining an input tax refund of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of the following supplies made to, or brought into Québec by, the registrant:
(1)  a supply of a membership, or a right to acquire a membership, in a club the main purpose of which is to provide recreational, sporting or dining facilities, except where the registrant acquires the membership or right, as the case may be, exclusively for supply in the course of a business of the registrant of supplying such memberships or rights;
(1.1)  a supply or bringing into Québec of property or a service that is acquired or brought into Québec by the registrant for consumption or use by the registrant, or, where the registrant is a partnership, an individual who is a member of the partnership, in relation to any part (in this section and in section 457.2 referred to as the “work space”) of a self-contained domestic establishment in which the registrant or the individual, as the case may be, resides unless the work space
(a)  is the principal place of business of the registrant, or
(b)  is used exclusively for the purpose of earning income from a business and is used on a regular and continuous basis for meeting clients, customers or patients of the registrant in respect of the business;
(2)  a supply or the bringing into Québec of property or a service that is acquired or brought in by the registrant at any time in or before a reporting period of the registrant exclusively for the personal consumption, use or enjoyment (in this section and in section 204 referred to as the “benefit”) in that period of a particular individual who was, is or agrees to become an officer or employee of the registrant, or of another individual related to the particular individual;
(3)  a supply made in or before a reporting period of the registrant of property, by way of lease, licence or similar arrangement, primarily for the personal consumption, use or enjoyment in that period of
(a)  where the registrant is an individual, the registrant or another individual related to the registrant;
(b)  where the registrant is a partnership, an individual who is a member of the partnership or another individual who is an employee, officer or shareholder of, or related to, a member of the partnership;
(c)  where the registrant is a corporation, an individual who is a shareholder of the corporation or another individual related to the shareholder; and
(d)  where the registrant is a trust, an individual who is a beneficiary of the trust or another individual related to the beneficiary;
(4)  a supply or bringing into Québec of property or a service that is acquired or brought into Québec, in the circumstances set out in section 345.2, in respect of the consumption by an individual of food or beverages or in respect of the enjoyment by the individual of entertainment.
1991, c. 67, s. 203; 1994, c. 22, s. 465; 1997, c. 85, s. 536; 2004, c. 21, s. 529.
203. In determining an input tax refund of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of the following supplies made to, or brought into Québec by, the registrant:
(1)  a supply of a membership, or a right to acquire a membership, in a club the main purpose of which is to provide recreational, sporting or dining facilities, except where the registrant acquires the membership or right, as the case may be, exclusively for supply in the course of a business of the registrant of supplying such memberships or rights;
(1.1)  a supply or bringing into Québec of property or a service that is acquired or brought into Québec by the registrant for consumption or use by the registrant, or, where the registrant is a partnership, an individual who is a member of the partnership, in relation to any part (in this section and in section 457.2 referred to as the “work space”) of a self-contained domestic establishment in which the registrant or the individual, as the case may be, resides unless the work space
(a)  is the principal place of business of the registrant, or
(b)  is used exclusively for the purpose of earning income from a business and is used on a regular and continuous basis for meeting clients, customers or patients of the registrant in respect of the business;
(2)  a supply or the bringing into Québec of property or a service that is acquired or brought in by the registrant at any time in or before a reporting period of the registrant exclusively for the personal consumption, use or enjoyment (in this section and in section 204 referred to as the “benefit”) in that period of a particular individual who was, is or agrees to become an officer or employee of the registrant, or of another individual related to the particular individual;
(3)  a supply made in or before a reporting period of the registrant of property, by way of lease, licence or similar arrangement, primarily for the personal consumption, use or enjoyment in that period of
(a)  where the registrant is an individual, the registrant or another individual related to the registrant;
(b)  where the registrant is a partnership, an individual who is a member of the partnership or another individual who is an employee, officer or shareholder of, or related to, a member of the partnership;
(c)  where the registrant is a corporation, an individual who is a shareholder of the corporation or another individual related to the shareholder; and
(d)  where the registrant is a trust, an individual who is a beneficiary of the trust or another individual related to the beneficiary.
1991, c. 67, s. 203; 1994, c. 22, s. 465; 1997, c. 85, s. 536.
203. In determining an input tax refund of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of the following supplies made to, or brought into Québec by, the registrant:
(1)  a supply of a membership, or a right to acquire a membership, in a club the main purpose of which is to provide recreational, sporting or dining facilities, except where the registrant acquires the membership or right, as the case may be, exclusively for supply in the course of a business of the registrant of supplying such memberships or rights;
(2)  a supply or the bringing into Québec of property or a service that is acquired or brought in by the registrant at any time in or before a reporting period of the registrant exclusively for the personal consumption, use or enjoyment (in this section and in section 204 referred to as the “benefit”) in that period of a particular individual who was, is or agrees to become an officer or employee of the registrant, or of another individual related to the particular individual;
(3)  a supply made in or before a reporting period of the registrant of property, by way of lease, licence or similar arrangement, primarily for the personal consumption, use or enjoyment in that period of
(a)  where the registrant is an individual, the registrant or another individual related to the registrant;
(b)  where the registrant is a partnership, an individual who is a member of the partnership or another individual who is an employee, officer or shareholder of, or related to, a member of the partnership;
(c)  where the registrant is a corporation, an individual who is a shareholder of the corporation or another individual related to the shareholder; and
(d)  where the registrant is a trust, an individual who is a beneficiary of the trust or another individual related to the beneficiary.
1991, c. 67, s. 203; 1994, c. 22, s. 465.
203. In determining an input tax refund of a registrant, no amount shall be included in respect of the tax payable by the registrant in respect of the following supplies made to, or brought into Québec by, the registrant:
(1)  a supply of a membership in a club the main purpose of which is to provide recreational, sporting or dining facilities;
(2)  a supply or the bringing into Québec of property or a service that is acquired or brought in by the registrant at any time in or before a reporting period of the registrant exclusively for the personal consumption, use or enjoyment (in this section and in section 204 referred to as the “benefit”) in that period of a particular individual who was, is or agrees to become an officer or employee of the registrant, or of another individual related to the particular individual;
(3)  a supply made in or before a reporting period of the registrant of property, by way of lease, licence or similar arrangement, primarily for the personal consumption, use or enjoyment in that period of
(a)  where the registrant is an individual, the registrant or another individual related to the registrant;
(b)  where the registrant is a partnership, an individual who is a member of the partnership or another individual who is an employee, officer or shareholder of, or related to, a member of the partnership;
(c)  where the registrant is a corporation, an individual who is a shareholder of the corporation or another individual related to the shareholder; and
(d)  where the registrant is a trust, an individual who is a beneficiary of the trust or another individual related to the beneficiary.
1991, c. 67, s. 203.
© Gouvernement du Québec