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T-0.1 - Act respecting the Québec sales tax

Section 386
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386. Subject to sections 386.2 and 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is resident in Québec and is a selected public service body, a charity or a qualifying non-profit organization is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  (subparagraph repealed);
(3)  47% for a school authority, a public college or a university;
(4)  51.5% for a hospital authority, a facility operator or an external supplier;
(5)  for a municipality,
(a)  where the tax becomes payable after 31 December 2013 and before 1 January 2015, 62.8%; or
(b)  where the tax becomes payable after 31 December 2014 or is paid before 1 January 2015 without having become payable, 50%.
This section does not apply
(1)  to a person who is a prescribed registrant for the purposes of section 279;
(1.1)  to a listed financial institution;
(1.2)  to a person designated to be a municipality for the purposes of this subdivision;
(2)  (subparagraph repealed);
(3)  (subparagraph repealed).
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440; 1997, c. 14, s. 344; 1997, c. 85, s. 663; 2005, c. 38, s. 376; 2006, c. 13, s. 238; 2012, c. 28, s. 140; 2015, c. 21, s. 711; 2017, c. 29, s. 254.
386. Subject to sections 386.2 and 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  (subparagraph repealed);
(3)  47% for a school authority, a public college or a university;
(4)  51.5% for a hospital authority, a facility operator or an external supplier;
(5)  for a municipality,
(a)  where the tax becomes payable after 31 December 2013 and before 1 January 2015, 62.8%; or
(b)  where the tax becomes payable after 31 December 2014 or is paid before 1 January 2015 without having become payable, 50%.
This section does not apply
(1)  to a person who is a prescribed registrant for the purposes of section 279;
(1.1)  to a listed financial institution;
(1.2)  to a person designated to be a municipality for the purposes of this subdivision;
(2)  (subparagraph repealed);
(3)  (subparagraph repealed).
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440; 1997, c. 14, s. 344; 1997, c. 85, s. 663; 2005, c. 38, s. 376; 2006, c. 13, s. 238; 2012, c. 28, s. 140; 2015, c. 21, s. 711.
386. Subject to sections 386.2 and 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  (subparagraph repealed);
(3)  47% for a school authority, a public college or a university;
(4)  51.5% for a hospital authority, a facility operator or an external supplier.
This section does not apply
(1)  to a person who is a prescribed registrant for the purposes of section 279;
(1.1)  to a listed financial institution;
(2)  to a person who is a qualifying non-profit organization, in respect of activities that involve the making of supplies referred to in sections 162 to 165 and 167;
(3)  to a person who is a qualifying non-profit organization, other than a selected public service body, in respect of activities that involve the making of supplies referred to in sections 154 and 161 where those supplies are intended for clients belonging to a territory under the jurisdiction of a local municipality or regional municipality within the meaning assigned to those expressions by section 139.
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440; 1997, c. 14, s. 344; 1997, c. 85, s. 663; 2005, c. 38, s. 376; 2006, c. 13, s. 238; 2012, c. 28, s. 140.
386. Subject to sections 386.2 and 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  (subparagraph repealed);
(3)  47% for a school authority, a public college or a university;
(4)  51.5% for a hospital authority, a facility operator or an external supplier.
This section does not apply
(1)  to a person who is a prescribed registrant for the purposes of section 279;
(2)  to a person who is a qualifying non-profit organization, in respect of activities that involve the making of supplies referred to in sections 162 to 165 and 167;
(3)  to a person who is a qualifying non-profit organization, other than a selected public service body, in respect of activities that involve the making of supplies referred to in sections 154 and 161 where those supplies are intended for clients belonging to a territory under the jurisdiction of a local municipality or regional municipality within the meaning assigned to those expressions by section 139.
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440; 1997, c. 14, s. 344; 1997, c. 85, s. 663; 2005, c. 38, s. 376; 2006, c. 13, s. 238.
386. Subject to sections 386.2 and 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  (subparagraph repealed);
(3)  47% for a school authority, a public college or a university;
(4)  70% for a hospital authority, a facility operator or an external supplier (*).
This section does not apply
(1)  to a person who is a prescribed registrant for the purposes of section 279;
(2)  to a person who is a qualifying non-profit organization, in respect of activities that involve the making of supplies referred to in sections 162 to 165 and 167;
(3)  to a person who is a qualifying non-profit organization, other than a selected public service body, in respect of activities that involve the making of supplies referred to in sections 154 and 161 where those supplies are intended for clients belonging to a territory under the jurisdiction of a local municipality or regional municipality within the meaning assigned to those expressions by section 139.
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440; 1997, c. 14, s. 344; 1997, c. 85, s. 663; 2005, c. 38, s. 376.
(*): The rate of 70% for a hospital authority has effect in respect of tax that becomes payable after 9 May 1995 and that is not paid before 10 May 1995. However, the rate is 66% in respect of tax that becomes payable after 31 March 1997 and that is not paid before 1 April 1997, 60% in respect of tax that becomes payable after 31 March 2000 and that is not paid before 1 April 2000, 55% in respect of tax that becomes payable after 31 March 2003 and that is not paid before 1 April 2003 and 51.5% in respect of tax that becomes payable after 31 March 2006 and that is not paid before 1 April 2006 (1997, c. 14, s. 344, subs. 2).
386. Subject to sections 386.2 and 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50% for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  (subparagraph repealed);
(3)  47% for a school authority, a public college or a university;
(4)  70% for a hospital authority (*).
This section does not apply
(1)  to a person who is a prescribed registrant for the purposes of section 279;
(2)  to a person who is a qualifying non-profit organization, in respect of activities that involve the making of supplies referred to in sections 162 to 165 and 167;
(3)  to a person who is a qualifying non-profit organization, other than a selected public service body, in respect of activities that involve the making of supplies referred to in sections 154 and 161 where those supplies are intended for clients belonging to a territory under the jurisdiction of a local municipality or regional municipality within the meaning assigned to those expressions by section 139.
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440; 1997, c. 14, s. 344; 1997, c. 85, s. 663.
(*): The rate of 70% for a hospital authority has effect in respect of tax that becomes payable after 9 May 1995 and that is not paid before 10 May 1995. However, the rate is 66% in respect of tax that becomes payable after 31 March 1997 and that is not paid before 1 April 1997, 60% in respect of tax that becomes payable after 31 March 2000 and that is not paid before 1 April 2000, 55% in respect of tax that becomes payable after 31 March 2003 and that is not paid before 1 April 2003 and 51.5% in respect of tax that becomes payable after 31 March 2006 and that is not paid before 1 April 2006 (1997, c. 14, s. 344, subs. 2).
386. Subject to section 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50 % for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  43 % for a municipality;
(3)  47 % for a school authority, a public college or a university;
(4)  70 % for a hospital authority.
This section does not apply to a person who is a prescribed registrant for the purposes of section 279 or to a person designated to be a municipality for the purposes of this subdivision.
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440; 1997, c. 14, s. 344.
386. Subject to section 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50 % for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  43 % for a municipality;
(3)  47 % for a school authority, a public college or a university;
(4)  51.5 % for a hospital authority.
This section does not apply to a person who is a prescribed registrant for the purposes of section 279 or to a person designated to be a municipality for the purposes of this subdivision.
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577; 1995, c. 63, s. 440.
386. Subject to section 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate for the claim period equal to one of the following percentages, as the case may be, of the non-refundable input tax charged in respect of property or a service, other than a prescribed property or service:
(1)  50 % for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  40 % for a municipality;
(3)  30 % for a school authority, a public college or a university;
(4)  19 % for a hospital authority.
This section does not apply to a person who is a prescribed registrant for the purposes of section 279 or to a person designated to be a municipality for the purposes of this subdivision.
1991, c. 67, s. 386; 1993, c. 19, s. 227; 1994, c. 22, s. 577.
386. Subject to section 387, a person who, on the last day of the claim period or the fiscal year of the person, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate equal to one of the following percentages, as the case may be, of the amount of the tax that became payable during that period in respect of property or a service:
(1)  50 % for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  40 % for a municipality;
(3)  30 % for a school authority, a public college or a university;
(4)  19 % for a hospital authority.
This section does not apply to tax payable in respect of a prescribed property or service.
1991, c. 67, s. 386; 1993, c. 19, s. 227.
386. Subject to section 387, a person who, on the last day of the claim period or the fiscal year of the person, is a selected public service body, a charity or a qualifying non-profit organization, is entitled to a rebate equal to one of the following percentages, as the case may be, of the amount of the tax that became payable during that period in respect of property or a service:
(1)  50 % for a charity or a qualifying non-profit organization, unless it is a selected public service body;
(2)  37 % for a municipality;
(3)  23 % for a school authority, a public college or a university;
(4)  18 % for a hospital authority.
This section does not apply to tax payable in respect of a prescribed property or service.
1991, c. 67, s. 386.
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