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T-0.1 - Act respecting the Québec sales tax

Section 433.2
Disposition versions

Full text
433.2. Subject to section 433.9, the net tax for a particular reporting period of a charity that is a registrant is the positive or negative amount determined by the formula

A − B.

For the purposes of this formula,
(1)  A is the total of
(a)  60% of the total of all amounts each of which is an amount collectible by the charity that, in the particular reporting period, became collectible or was collected before having become collectible, by the charity as or on account of tax in respect of specified supplies made by the charity;
(b)  the total of all amounts that became collectible and all other amounts collected by the charity in the particular reporting period as or on account of tax in respect of
i.  supplies by way of sale of immovables or capital property made by the charity,
ii.  supplies by the charity to which section 286 or 290 applies, and
iii.  supplies made on behalf of another person for whom the charity acts as mandatary and that are deemed under section 41.1 or 41.2 to have been made by the charity and not by the other person, or in respect of which the charity has made an election under section 41.0.1;
(b.1)  the total of all amounts each of which is an amount not included in subparagraph b that was collected from a person by the charity in the particular reporting period as or on account of tax in circumstances in which the amount was not payable by the person, whether the amount was paid by the person by mistake or otherwise;
(c)  the total of all amounts each of which is an amount in respect of supplies of immovables or capital property made by way of sale by or to the charity that are required under section 446 or 449 to be added in determining the net tax for the particular reporting period; and
(d)  the amount required under section 473.5 to be added in determining the net tax for the particular reporting period; and
(2)  B is the total of
(a)  all input tax refunds of the charity for the particular reporting period and preceding reporting periods that are claimed in the return under this chapter filed for the particular reporting period in respect of
i.  an immovable acquired by the charity by way of purchase,
ii.  movable property acquired or brought into Québec by the charity for use as capital property,
iii.  an improvement to an immovable or capital property of the charity,
iv.  corporeal movable property, other than property referred to in subparagraph ii or iii, that is acquired or brought into Québec by the charity for the purpose of supply by way of sale and is supplied by a person acting as mandatary for the charity in circumstances in which section 41.0.1 applies, or deemed by section 41.2 to have been supplied by an auctioneer acting as mandatary for the charity, and
v.  corporeal movable property, other than property referred to in subparagraph ii or iii, deemed under subparagraph 2 of the first paragraph of section 327.7 to have been acquired by the charity and under section 41.1 or 41.2 to have been supplied by the charity;
(b)  60% of the total of all amounts in respect of specified supplies that may be deducted under section 449 in respect of adjustments, refunds or credits given by the charity under section 448, or that may be deducted under section 455.1, in determining the net tax for the particular reporting period and that are claimed in the return under this chapter filed for that reporting period;
(b.1)  (subparagraph repealed);
(b.1.1)  60% of the total of all amounts that may be deducted by the charity under subparagraph 1 of the first paragraph of section 450.0.4 or 450.0.7 in determining the net tax for the particular reporting period and that are claimed in the return under this chapter filed for that reporting period;
(b.2)  the total of all amounts that may, in determining the net tax for the particular reporting period, be deducted under section 449 in respect of adjustments, refunds or credits given by the charity under section 447 or 447.1 in respect of specified supplies and that are claimed in the return under this chapter for that reporting period;
(c)  the total of all amounts in respect of supplies of immovables or capital property made by way of sale by the charity that may be deducted by the charity under section 444, 449, 455 or 455.1 in determining the net tax of the charity for the particular reporting period and are claimed in the return under this chapter filed for that reporting period; and
(d)  the total of all amounts each of which is an input tax refund, other than an input tax refund referred to in subparagraph a of subparagraph 2 of this paragraph, of the charity, for a preceding reporting period in respect of which this section did not apply for the purpose of determining the net tax of the charity, that the charity was entitled to include in determining its net tax for that preceding reporting period and that is claimed in the return under this chapter filed for the particular reporting period.
1997, c. 85, s. 689; 2001, c. 53, s. 370; 2009, c. 5, s. 659; 2020, c. 16, s. 234.
433.2. Subject to section 433.9, the net tax for a particular reporting period of a charity that is a registrant is the positive or negative amount determined by the formula

A − B.

For the purposes of this formula,
(1)  A is the total of
(a)  60% of the total of all amounts each of which is an amount collectible by the charity that, in the particular reporting period, became collectible or was collected before having become collectible, by the charity as or on account of tax in respect of specified supplies made by the charity;
(b)  the total of all amounts that became collectible and all other amounts collected by the charity in the particular reporting period as or on account of tax in respect of
i.  supplies by way of sale of immovables or capital property made by the charity,
ii.  supplies by the charity to which section 286 or 290 applies, and
iii.  supplies made on behalf of another person for whom the charity acts as mandatary and that are deemed under section 41.1 or 41.2 to have been made by the charity and not by the other person, or in respect of which the charity has made an election under section 41.0.1;
(b.1)  the total of all amounts each of which is an amount not included in subparagraph b that was collected from a person by the charity in the particular reporting period as or on account of tax in circumstances in which the amount was not payable by the person, whether the amount was paid by the person by mistake or otherwise;
(c)  the total of all amounts each of which is an amount in respect of supplies of immovables or capital property made by way of sale by or to the charity that are required under section 446 or 449 to be added in determining the net tax for the particular reporting period; and
(d)  the amount required under section 473.5 to be added in determining the net tax for the particular reporting period; and
(2)  B is the total of
(a)  all input tax refunds of the charity for the particular reporting period and preceding reporting periods that are claimed in the return under this chapter filed for the particular reporting period in respect of
i.  an immovable acquired by the charity by way of purchase,
ii.  movable property acquired or brought into Québec by the charity for use as capital property,
iii.  an improvement to an immovable or capital property of the charity,
iv.  corporeal movable property, other than property referred to in subparagraph ii or iii, that is acquired or brought into Québec by the charity for the purpose of supply by way of sale and is supplied by a person acting as mandatary for the charity in circumstances in which section 41.0.1 applies, or deemed by section 41.2 to have been supplied by an auctioneer acting as mandatary for the charity, and
v.  corporeal movable property, other than property referred to in subparagraph ii or iii, deemed under subparagraph 2 of the first paragraph of section 327.7 to have been acquired by the charity and under section 41.1 or 41.2 to have been supplied by the charity;
(b)  60% of the total of all amounts in respect of specified supplies that may be deducted under section 449 in respect of adjustments, refunds or credits given by the charity under section 448, or that may be deducted under section 455.1, in determining the net tax for the particular reporting period and that are claimed in the return under this chapter filed for that reporting period;
(b.1)  (subparagraph repealed);
(b.2)  the total of all amounts that may, in determining the net tax for the particular reporting period, be deducted under section 449 in respect of adjustments, refunds or credits given by the charity under section 447 or 447.1 in respect of specified supplies and that are claimed in the return under this chapter for that reporting period;
(c)  the total of all amounts in respect of supplies of immovables or capital property made by way of sale by the charity that may be deducted by the charity under section 444, 449, 455 or 455.1 in determining the net tax of the charity for the particular reporting period and are claimed in the return under this chapter filed for that reporting period; and
(d)  the total of all amounts each of which is an input tax refund, other than an input tax refund referred to in subparagraph a of subparagraph 2 of this paragraph, of the charity, for a preceding reporting period in respect of which this section did not apply for the purpose of determining the net tax of the charity, that the charity was entitled to include in determining its net tax for that preceding reporting period and that is claimed in the return under this chapter filed for the particular reporting period.
1997, c. 85, s. 689; 2001, c. 53, s. 370; 2009, c. 5, s. 659.
433.2. Subject to section 433.9, the net tax for a particular reporting period of a charity that is a registrant is the positive or negative amount determined by the formula

A − B.

For the purposes of this formula,
(1)  A is the total of
(a)  60% of the total of all amounts each of which is an amount collectible by the charity that, in the particular reporting period, became collectible or was collected before having become collectible, by the charity as or on account of tax in respect of specified supplies made by the charity;
(b)  the total of all amounts that became collectible and all other amounts collected by the charity in the particular reporting period as or on account of tax in respect of
i.  supplies by way of sale of immovables or capital property made by the charity,
ii.  supplies by the charity to which section 286 or 290 applies, and
iii.  supplies made on behalf of another person for whom the charity acts as mandatary and that are deemed under section 41.1 or 41.2 to have been made by the charity and not by the other person, or in respect of which the charity has made an election under section 41.0.1;
(b.1)  the total of all amounts each of which is an amount not included in subparagraph b that was collected from a person by the charity in the particular reporting period as or on account of tax in circumstances in which the amount was not payable by the person, whether the amount was paid by the person by mistake or otherwise;
(c)  all amounts in respect of supplies of immovables or capital property made by way of sale to the charity that are required under sections 446 and 449 to be added in determining the net tax for the particular reporting period; and
(d)  the amount required under section 473.5 to be added in determining the net tax for the particular reporting period; and
(2)  B is the total of
(a)  all input tax refunds of the charity for the particular reporting period and preceding reporting periods that are claimed in the return under this chapter filed for the particular reporting period in respect of
i.  an immovable acquired by the charity by way of purchase,
ii.  movable property acquired or brought into Québec by the charity for use as capital property,
iii.  an improvement to an immovable or capital property of the charity,
iv.  corporeal movable property, other than property referred to in subparagraph ii or iii, that is acquired or brought into Québec by the charity for the purpose of supply by way of sale and is supplied by a person acting as mandatary for the charity in circumstances in which section 41.0.1 applies, or deemed by section 41.2 to have been supplied by an auctioneer acting as mandatary for the charity, and
v.  corporeal movable property, other than property referred to in subparagraph ii or iii, deemed under subparagraph 2 of the first paragraph of section 327.7 to have been acquired by the charity and under section 41.1 or 41.2 to have been supplied by the charity;
(b)  60% of the total of all amounts in respect of specified supplies that may be deducted under section 449 in respect of adjustments, refunds or credits given by the charity under section 448, or that may be deducted under section 455.1, in determining the net tax for the particular reporting period and that are claimed in the return under this chapter filed for that reporting period;
(b.1)  the total of all amounts that may be deducted by the charity under section 350.42.1 in determining the net tax for the particular reporting period and that are claimed in the return under this chapter filed for that reporting period;
(b.2)  the total of all amounts that may, in determining the net tax for the particular reporting period, be deducted under section 449 in respect of adjustments, refunds or credits given by the charity under section 447 or 447.1 in respect of specified supplies and that are claimed in the return under this chapter for that reporting period;
(c)  the total of all amounts in respect of supplies of immovables or capital property made by way of sale by the charity that may be deducted by the charity under section 444, 449, 455 or 455.1 in determining the net tax of the charity for the particular reporting period and are claimed in the return under this chapter filed for that reporting period; and
(d)  the total of all amounts each of which is an input tax refund, other than an input tax refund referred to in subparagraph a of subparagraph 2 of this paragraph, of the charity, for a preceding reporting period in respect of which this section did not apply for the purpose of determining the net tax of the charity, that the charity was entitled to include in determining its net tax for that preceding reporting period and that is claimed in the return under this chapter filed for the particular reporting period.
1997, c. 85, s. 689; 2001, c. 53, s. 370.
433.2. Subject to section 433.9, the net tax for a particular reporting period of a charity that is a registrant is the positive or negative amount determined by the formula

A − B.

For the purposes of this formula,
(1)  A is the total of
(a)  60 % of the total of all amounts that became collectible and all other amounts collected by the charity in the particular reporting period as or on account of tax in respect of specified supplies made by the charity;
(b)  the total of all amounts that became collectible and all other amounts collected by the charity in the particular reporting period as or on account of tax in respect of
i.  supplies by way of sale of immovables or capital property made by the charity,
ii.  supplies by the charity to which section 286 or 290 applies, and
iii.  supplies made by the charity as mandatary for another person and in respect of which the charity has made an election under section 41.0.1;
(c)  all amounts in respect of supplies of immovables or capital property made by way of sale to the charity that are required under sections 446 and 449 to be added in determining the net tax for the particular reporting period; and
(d)  the amount required under section 473.5 to be added in determining the net tax for the particular reporting period; and
(2)  B is the total of
(a)  all input tax refunds of the charity for the particular reporting period and preceding reporting periods that are claimed in the return under this chapter filed for the particular reporting period in respect of
i.  an immovable acquired by the charity by way of purchase,
ii.  movable property acquired or brought into Québec by the charity for use as capital property, and
iii.  an improvement to an immovable or capital property of the charity;
(b)  60 % of the total of all amounts in respect of specified supplies that may be deducted by the charity under section 449 or 455.1 in determining the net tax for the particular reporting period and are claimed in a return under this chapter filed for that reporting period;
(c)  the total of all amounts in respect of supplies of immovables or capital property made by way of sale by the charity that may be deducted by the charity under section 444, 449, 455 or 455.1 in determining the net tax of the charity for the particular reporting period and are claimed in the return under this chapter filed for that reporting period; and
(d)  the total of all amounts each of which is an input tax refund, other than an input tax refund referred to in subparagraph a of subparagraph 2 of this paragraph, of the charity, for a preceding reporting period in respect of which this section did not apply for the purpose of determining the net tax of the charity, that the charity was entitled to include in determining its net tax for that preceding reporting period and that is claimed in the return under this chapter filed for the particular reporting period.
1997, c. 85, s. 689.
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