T-0.1 - Act respecting the Québec sales tax

Section 385.1 Disposition versions

2015-10-26

385.1. For the purposes of this subdivision, a facility or part of a facility, other than a hospital centre, is a qualifying facility for all or part of a fiscal year of the operator of the facility or of part of the facility, if

(1)  supplies of services that are ordinarily rendered during all or part of that fiscal year to the public at the facility or at part of the facility would be facility supplies if the references in the definition of “facility supply” in section 383 to “hospital centre or qualifying facility” were references to the facility or of part of the facility;

(2)  an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or of part of the facility for all or part of the fiscal year; and

(3)  an accreditation, licence or other authorization that is recognized or provided for under a law of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada in respect of facilities where health care services are provided applies to the facility or to part of the facility during all or part of that fiscal year.

2005, c. 38, s. 375; 2015, c. 21, s. 710; 2015, c. 24, s. 182.

2015-10-21

385.1. For the purposes of this subdivision, a facility or part of a facility, other than a hospital centre or public hospital, is a qualifying facility for all or part of a fiscal year of the operator of the facility or of part of the facility, if

(1)  supplies of services that are ordinarily rendered during all or part of that fiscal year to the public at the facility or at part of the facility would be facility supplies if the references in the definition of “facility supply” in section 383 to “hospital centre, public hospital or qualifying facility” were references to the facility or of part of the facility;

(2)  an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or of part of the facility for all or part of the fiscal year; and

(3)  an accreditation, licence or other authorization that is recognized or provided for under a law of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada in respect of facilities where health care services are provided applies to the facility or to part of the facility during all or part of that fiscal year.

2005, c. 38, s. 375; 2015, c. 21, s. 710.

2005-12-13

385.1. For the purposes of sections 383 to 397.2, a facility or part of a facility, other than a hospital centre or public hospital, is a qualifying facility for all or part of a fiscal year of the operator of the facility or of part of the facility, if

(1)  supplies of services that are ordinarily rendered during all or part of that fiscal year to the public at the facility or at part of the facility would be facility supplies if the references in the definition of “facility supply” in section 383 to “hospital centre, public hospital or qualifying facility” were references to the facility or of part of the facility;

(2)  an amount, other than a nominal amount, is paid or payable to the operator as qualifying funding in respect of the facility or of part of the facility for all or part of the fiscal year; and

(3)  an accreditation, licence or other authorization that is recognized or provided for under a law of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada in respect of facilities where health care services are provided applies to the facility or to part of the facility during all or part of that fiscal year.

2005, c. 38, s. 375.