T-0.1 - Act respecting the Québec sales tax

Section 347 Disposition versions

1994-06-17

347. Where an operator who is a participant in a joint venture, other than a partnership, under an agreement referred to in section 346 and entered into before 1 July 1992 with a co-venturer files a return for the operator’s first reporting period beginning after 30 June 1992 in which all property and services supplied, acquired or brought into Québec by the operator on behalf of the co-venturer in the course of the activities for which the agreement was entered into were supplied, acquired or brought into Québec, as the case may be, by the operator and not by the co-venturer, the operator is deemed to have made an election jointly with the co-venturer in accordance with section 346.3.

This section applies as between an operator and a co-venturer, only where

(1)  the operator sends a notice in writing to the co-venturer not later than 30 June 1992, of the operator’s intention to file the return referred to in the first paragraph; and

(2)  the co-venturer has not, on or before the day that is the earlier of 1 August 1992 and the day that is 30 days after receipt of the notice from the operator, advised the operator, in writing that all property and services supplied, acquired or brought into Québec under the agreement by the operator on the co-venturer’s behalf in the course of the activities for which the agreement was entered into are not to be treated as having been supplied, acquired or brought into Québec by the operator.

1991, c. 67, s. 347; 1994, c. 22, s. 555.

1992-07-01

347. Where a registrant who is a participant in a joint venture, other than a partnership, under an agreement in writing entered into before 1 July 1992 with another person files a return for the registrant’s first reporting period beginning after 30 June 1992 in which all property and services supplied, acquired or brought into Québec by the registrant on behalf of the other person are reported as having been supplied, acquired or brought into Québec by the registrant and not by the other person, the registrant is deemed to have filed with the Minister an election made jointly with the other person under section 346 in prescribed form containing prescribed information.

This section applies as between a registrant under a joint venture agreement and another person under the agreement only where

(1)  the registrant sends a notice in writing to the other person not later than 30 June 1992, of the registrant’s intention to file the return referred to in the first paragraph;

(2)  the other person has not, on or before the day that is the earlier of 1 August 1992, and the day that is 30 days after receipt of the notice from the registrant, advised the registrant in writing that all property and services supplied, acquired or brought into Québec under the agreement by the registrant on the other person’s behalf are not to be treated as having been supplied, acquired or brought into Québec by the registrant.

1991, c. 67, s. 347.