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T-0.1 - Act respecting the Québec sales tax

Section 353.0.3
Disposition versions

Full text
353.0.3. Subject to section 353.0.4, where a person who is resident in Canada is the recipient of a supply of incorporeal movable property or a service that is acquired by the person for consumption, use or supply to an extent of at least 10% outside Québec and tax under section 16 is paid by the person in respect of the supply, the person is entitled to a rebate of tax equal to the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the amount of the tax; and
(2)  B is the extent, expressed as a percentage, to which the incorporeal movable property or service is acquired by the person for consumption, use or supply outside Québec.
1997, c. 85, s. 631; 1999, c. 83, s. 316; 2011, c. 1, s. 137; 2011, c. 34, s. 147; 2015, c. 21, s. 703.
353.0.3. Subject to sections 353.0.1 and 353.0.4, where a person who is resident in Canada is the recipient of a supply of incorporeal movable property or a service that is acquired by the person for consumption, use or supply to an extent of at least 10% outside Québec and tax under section 16 is paid by the person in respect of the supply, the person is entitled to a rebate of tax equal to the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the amount of the tax; and
(2)  B is the extent, expressed as a percentage, to which the incorporeal movable property or service is acquired by the person for consumption, use or supply outside Québec.
1997, c. 85, s. 631; 1999, c. 83, s. 316; 2011, c. 1, s. 137; 2011, c. 34, s. 147.
353.0.3. Subject to sections 353.0.1 and 353.0.4, where a person who is resident in Canada is the recipient of a supply of incorporeal movable property or a service that is acquired by the person for consumption, use or supply to an extent of at least 10% outside Québec and tax under section 16 is paid by the person in respect of the supply, the person is entitled to a rebate of tax equal to the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the amount of the tax; and
(2)  B is the extent, expressed as a percentage, to which the incorporeal movable property or service is acquired by the person for consumption, use or supply outside Québec.
This section does not apply to a person who is a listed financial institution referred to in paragraph 6 or 9 of the definition of “listed financial institution” in section 1, in respect of supplies of an administration or management service, and of any other service, provided to the recipient of a supply of an administration or management service by the supplier of that administration or management service.
1997, c. 85, s. 631; 1999, c. 83, s. 316; 2011, c. 1, s. 137.
353.0.3. Subject to sections 353.0.1 and 353.0.4, where a person who is resident in Canada is the recipient of a supply of incorporeal movable property or a service that is acquired by the person for consumption, use or supply primarily outside Québec and tax under section 16 is paid by the person in respect of the supply, the person is entitled to a rebate of tax equal to the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the amount of the tax; and
(2)  B is the extent, expressed as a percentage, to which the incorporeal movable property or service is acquired by the person for consumption, use or supply outside Québec.
This section does not apply to a person who is a listed financial institution referred to in paragraph 6 or 9 of the definition of “listed financial institution” in section 1, in respect of supplies of an administration or management service, and of any other service, provided to the recipient of a supply of an administration or management service by the supplier of that administration or management service.
1997, c. 85, s. 631; 1999, c. 83, s. 316.
353.0.3. Subject to sections 353.0.1 and 353.0.4, where a person who is not resident in Québec but who is resident in Canada is the recipient of a supply of incorporeal movable property or a service that is acquired by the person for consumption, use or supply primarily outside Québec and tax under section 16 is paid by the person in respect of the supply, the person is entitled to a rebate of tax equal to the amount determined by the formula

A x B.

For the purposes of this formula,
(1)  A is the amount of the tax; and
(2)  B is the extent, expressed as a percentage, to which the incorporeal movable property or service is acquired by the person for consumption, use or supply outside Québec.
This section does not apply to a person who is a listed financial institution referred to in paragraph 6 or 9 of the definition of “listed financial institution” in section 1, in respect of supplies of an administration or management service, and of any other service, provided to the recipient of a supply of an administration or management service by the supplier of that administration or management service.
1997, c. 85, s. 631.
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