T-0.1 - Act respecting the Québec sales tax

Section 289.3 Disposition versions

2020-09-24

289.3. For the purposes of this division, a property or a service that is supplied to a particular person that is a participating employer of a pension plan by another person is an excluded resource of the particular person in respect of the pension plan if

(1)  for each pension entity and master pension entity of the pension plan, no tax would become payable under this Title in respect of the supply if

(a)  the supply were made by the other person to the pension entity or to the master pension entity, as the case may be, and not to the particular person, and

(b)  the pension entity or the master pension entity, as the case may be, and the other person were dealing at arm’s length; and

(2)  where the supply is a supply of corporeal movable property made outside Québec, the supply would not be a supply in respect of which section 18 would apply if the particular person were a registrant not engaged exclusively in commercial activities.

2011, c. 34, s. 146; 2020, c. 16, s. 205.

2011-12-09

289.3. For the purposes of this division, a property or a service that is supplied to a particular person that is a participating employer of a pension plan by another person is an excluded resource of the particular person in respect of the pension plan if

(1)  for each pension entity of the pension plan, no tax would become payable under this Title in respect of the supply if

(a)  the supply were made by the other person to the pension entity and not to the particular person, and

(b)  the pension entity and the other person were dealing at arm’s length; and

(2)  where the supply is a supply of corporeal movable property made outside Québec, the supply would not be a supply in respect of which section 18 would apply if the particular person were a registrant not engaged exclusively in commercial activities.

2011, c. 34, s. 146.