T-0.1 - Act respecting the Québec sales tax

Section 215 Disposition versions

1997-12-19

215. (Repealed).

1991, c. 67, s. 215; 1994, c. 22, s. 473; 1997, c. 85, s. 547.

1994-06-17

215. Where a registrant is the recipient of a supply of a usual covering or a container of a particular class in which property, other than property the supply of which is a zero-rated supply, is ordinarily delivered, section 213 does not apply unless the registrant pays to the supplier a consideration for the supply not less than the total of the following amounts:

(1)  an amount equal to the consideration that the registrant charges for supplies made by the registrant of used coverings or containers of that class; and

(2)  an amount equal to the tax calculated on that consideration.

This section does not apply to a container that is a returnable container within the meaning of section 350.24 of a particular class that is not supplied by the registrant when filled and sealed.

1991, c. 67, s. 215; 1994, c. 22, s. 473.

1992-07-01

215. Where a registrant is the recipient of a supply, made by a person who is not a registrant, of used corporeal movable property that is the usual covering or container in which property, other than property the supply of which is a zero-rated supply, is delivered, section 213 does not apply unless the registrant has paid to the person an amount equal to the total of the following amounts:

(1)  an amount equal to the consideration for the supply; and

(2)  an amount equal to the tax that would be payable by the registrant in respect of the supply if

(a)  the supplier were a registrant;

(b)  the supply were made in the course of a commercial activity; and

(c)  the supply were not a non-taxable supply.

In that event, for the purposes of section 213, the consideration for the supply is deemed to be the amount of that total.

1991, c. 67, s. 215.