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 358
Disposition versions
358. Where a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for section 345.1, be regarded as having been acquired or brought into Québec by an individual who is a member of a partnership that is a registrant or an employee of a registrant (other than a listed financial institution), in the case of an individual who is a member of a partnership, the acquisition or bringing into Québec is not on the account of the partnership, the individual has paid the tax payable in respect of the acquisition or bringing into Québec, and, in the case of an acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
A × (B + C − D).
For the purposes of this formula,
(1) A is 9.975/109.975;
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service;
(3) C is the amount paid by the individual in the year and which may or could, were it not for sections 752.0.18.7 and 752.0.18.9 of the Taxation Act, be included in the aggregate referred to in section 752.0.18.3 or 752.0.18.8 of that Act and that refers to the supply in Québec of the other property or to the supply of the service, including the tax paid or payable under this Title and Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(4) D is the total of all amounts that the individual received or is entitled to receive from the individual’s employer or the partnership, as the case may be, as a reimbursement in respect of the amount represented by the letter B or C in the formula under this section.
This section does not apply where the individual has received in respect of the amount represented by the letter B or C in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time.
358. Where a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for section 345.1, be regarded as having been acquired or brought into Québec by an individual who is a member of a partnership that is a registrant or an employee of a registrant, in the case of an individual who is a member of a partnership, the acquisition or bringing into Québec is not on the account of the partnership, the individual has paid the tax payable in respect of the acquisition or bringing into Québec, and, in the case of an acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
A × (B + C − D).
For the purposes of this formula,
(1) A is 9.5/109.5;
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service;
(3) C is the amount paid by the individual in the year and which may or could, were it not for sections 752.0.18.7 and 752.0.18.9 of the Taxation Act, be included in the aggregate referred to in section 752.0.18.3 or 752.0.18.8 of that Act and that refers to the supply in Québec of the other property or to the supply of the service, including the tax paid or payable under this Title and Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15); and
(4) D is the total of all amounts that the individual received or is entitled to receive from the individual’s employer or the partnership, as the case may be, as a reimbursement in respect of the amount represented by the letter B or C in the formula under this section.
This section does not apply where the individual has received in respect of the amount represented by the letter B or C in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time.
358. Where a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for section 345.1, be regarded as having been acquired or brought into Québec by an individual who is a member of a partnership that is a registrant or an employee of a registrant, in the case of an individual who is a member of a partnership, the acquisition or bringing into Québec is not on the account of the partnership, the individual has paid the tax payable in respect of the acquisition or bringing into Québec, and, in the case of an acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
A × (B + C − D).
For the purposes of this formula,
(1) A is 8.5/108.5;
(2) B is the amount deducted under the Taxation Act (chapter I‐3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service;
(3) C is the amount paid by the individual in the year and which may or could, were it not for sections 752.0.18.7 and 752.0.18.9 of the Taxation Act, be included in the aggregate referred to in section 752.0.18.3 or 752.0.18.8 of that Act and that refers to the supply in Québec of the other property or to the supply of the service, including the tax paid or payable under this Title and Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(4) D is the total of all amounts that the individual received or is entitled to receive from the individual’s employer or the partnership, as the case may be, as a reimbursement in respect of the amount represented by the letter B or C in the formula under this section.
This section does not apply where the individual has received in respect of the amount represented by the letter B or C in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time.
358. Where a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for section 345.1, be regarded as having been acquired or brought into Québec by an individual who is a member of a partnership that is a registrant or an employee of a registrant, in the case of an individual who is a member of a partnership, the acquisition or bringing into Québec is not on the account of the partnership, the individual has paid the tax payable in respect of the acquisition or bringing into Québec, and, in the case of an acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
A × (B + C − D).
For the purposes of this formula,
(1) A is 7.5/107.5;
(2) B is the amount deducted under the Taxation Act (chapter I‐3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service;
(3) C is the amount paid by the individual in the year and which may or could, were it not for sections 752.0.18.7 and 752.0.18.9 of the Taxation Act, be included in the aggregate referred to in section 752.0.18.3 or 752.0.18.8 of that Act and that refers to the supply in Québec of the other property or to the supply of the service, including the tax paid or payable under this Title and Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15); and
(4) D is the total of all amounts that the individual received or is entitled to receive from the individual’s employer or the partnership, as the case may be, as a reimbursement in respect of the amount represented by the letter B or C in the formula under this section.
This section does not apply where the individual has received in respect of the amount represented by the letter B or C in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time.
358. Where a musical instrument, motor vehicle, aircraft or any other property or a service is or would, but for section 345.1, be regarded as having been acquired or brought into Québec by an individual who is a member of a partnership that is a registrant or an employee of a registrant, in the case of an individual who is a member of a partnership, the acquisition or bringing into Québec is not on the account of the partnership, the individual has paid the tax payable in respect of the acquisition or bringing into Québec, and, in the case of an acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
A × (B + C − D).
For the purposes of this formula,
(1) A is 7.5/107.5;
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service; and
(3) C is the amount paid by the individual in the year and which may or could, were it not for sections 752.0.18.7 and 752.0.18.9 of the Taxation Act and Book V.2.1 of Part I of that Act, be included in the aggregate referred to in section 752.0.18.3 or 752.0.18.8 of that Act and that refers to the supply in Québec of the other property or to the supply of the service, including the tax paid or payable under this Title and Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);
(4) D is the total of all amounts that the individual received or is entitled to receive from the individual’s employer or the partnership, as the case may be, as a reimbursement in respect of the amount represented by the letter B or C in the formula under this section.
This section does not apply where the individual has received in respect of the amount represented by the letter B or C in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time.
358. Where tax is payable in respect of the acquisition or bringing into Québec of an aircraft, a musical instrument, a motor vehicle or any other property or service, by an individual who is a member of a partnership that is a registrant or who is an employee of a registrant, and, in the case of the acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
A x (B + C).
For the purposes of this formula,
(1) A is the tax fraction applicable on the last day of the calendar year;
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service; and
(3) C is the amount paid by the individual in the year and which may or could, were it not for sections 752.0.18.7 and 752.0.18.9 of the Taxation Act, be included in the aggregate referred to in section 752.0.18.3 or 752.0.18.8 of that Act and that refers to the supply in Québec of the other property or to the supply of the service, including the tax paid or payable under this Title and Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15).
This section does not apply where the individual has received in respect of the amount represented by the letter B or C in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time.
358. Where tax is payable in respect of the acquisition or bringing into Québec of an aircraft, a musical instrument, a motor vehicle or any other property or service, by an individual who is a member of a partnership that is a registrant or who is an employee of a registrant, and, in the case of the acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
A x B.
For the purposes of this formula,
(1) A is the tax fraction applicable on the last day of the calendar year; and
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service.
This section does not apply where
(1) the individual has received in respect of the amount represented by the letter B in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time; or
(2) (subparagraph repealed).
358. Where tax is payable in respect of the acquisition or bringing into Québec of an aircraft, a musical instrument, a motor vehicle or any other property or service, by an individual who is a member of a partnership that is a registrant or who is an employee of a registrant, and, in the case of the acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
Š A x B.
For the purposes of this formula,
(1) A is the tax fraction applicable on the last day of the calendar year; and
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service.
This section does not apply where
(1) the individual has received in respect of the amount represented by the letter B in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time; or
(2) the individual, if the individual were a registrant and acquired or brought into Québec the property or service for consumption or use exclusively in commercial activities of the registrant, would not be entitled to claim an input tax refund in respect of the property or service by reason of section 206.1.
358. Where tax is payable in respect of the acquisition or bringing into Québec of an aircraft, a musical instrument, a motor vehicle or any other property or service, by an individual who is a member of a partnership that is a registrant or who is an employee of a registrant, and, in the case of the acquisition or bringing into Québec of a musical instrument, the individual is not entitled to claim an input tax refund in respect of the instrument, the individual is entitled, subject to sections 359 and 360, to a rebate in respect of the property or service for each calendar year equal to the amount determined by the formula
Š A x B.
For the purposes of this formula,
(1) A is the tax fraction relating to the property or service applicable on the last day of the calendar year; and
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from an office or employment, as the case may be, which is
(a) the part or amount prescribed under that Act of the capital cost of the aircraft, musical instrument or motor vehicle,
(b) the amount in respect of the acquisition and bringing into Québec of the other property brought into Québec by the individual, not exceeding the total of the value of that property within the meaning of section 17 and the tax calculated on it, or
(c) the amount in respect of the supply by way of lease, licence or similar arrangement of the aircraft, musical instrument or motor vehicle, the supply in Québec of the other property or the supply of the service.
This section does not apply where
(1) the individual has received in respect of the amount represented by the letter B in the formula under this section an allowance from a person, other than an allowance that, at the time the allowance was paid, the person considered was not a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of the Taxation Act or, where that person is a partnership of which the individual is a member, would not have been a reasonable allowance for the purposes of paragraph e of section 39 or section 40 had the member been an employee of that partnership at that time; or
(2) the individual, if the individual were a registrant and acquired or brought into Québec the property or service for consumption or use exclusively in commercial activities of the registrant, would not be entitled to claim an input tax refund in respect of the property or service by reason of section 206.1.
358. Where tax is payable in respect of the acquisition or bringing into Québec of an automobile, an aircraft or a musical instrument or in respect of the supply of any other property or service, by an individual who is a member of a partnership that is a registrant or who is an employee of a registrant, and the individual is not entitled to claim an input tax refund in respect of such property or service, the individual is entitled, subject to sections 359 and 360, to a rebate for each calendar year equal to the amount determined by the formula
A x (B - C).
For the purposes of this formula,
(1) A is the tax fraction relating to the property or service applicable on the last day of the calendar year;
(2) B is the amount deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from employment, as the case may be, each of which is
(a) the part or amount prescribed under the Act of the capital cost of the automobile, aircraft or musical instrument; or
(b) the consideration or part thereof for the supply of the other property or service;
(3) C is the total of all the amounts included in the amount determined under subparagraph 2 in respect of which the individual received an allowance or rebate from any other person.
This section does not apply to an individual who, if he were a registrant and acquired or brought into Québec such property or service for consumption or use exclusively in commercial activities of the registrant would not be entitled to claim an input tax refund in respect of the property or service by reason of section 206.1.
358. Where tax is payable in respect of the acquisition or bringing into Québec of an automobile, an aircraft or a musical instrument or in respect of the supply of any other property or service, by an individual who is a member of a partnership that is a registrant or who is an employee of a registrant, and the individual is not entitled to claim an input tax refund in respect of such property or service, the individual is entitled, subject to sections 359 and 360, to a rebate for each calendar year equal to the amount determined by the formula
A x (B - C).
For the purposes of this formula,
(1) A is the tax fraction on the last day of the calendar year;
(2) B is the total of all the amounts deducted under the Taxation Act (chapter I-3) in computing the individual’s income for the year from the partnership or from employment, as the case may be, each of which is
(a) the part or amount prescribed under the Act of the capital cost of the automobile, aircraft or musical instrument; or
(b) the consideration or part thereof for the supply of the other property or service;
(3) C is the total of all the amounts included in the total determined under paragraph 2 in respect of which the individual received an allowance or rebate from any other person.
