T-0.1 - Act respecting the Québec sales tax

Section 541.47.8 Disposition versions

2011-04-01

541.47.8. For the purposes of paragraph 2 of section 541.47.4, a band text is harmonized with the text of law referred to in paragraph 1 of section 541.47.1 and with the regulations made under it, if

(1)  it imposes a tax in a reserve in respect of

(a)  a taxable supply made in the reserve in accordance with section 541.47.9 or  541.47.10,

(b)  a taxable supply brought into Québec, made in the reserve in accordance with section 541.47.11, or

(c)  a transfer, into the reserve from a place in Québec, of corporeal movable property, including a mobile or floating home, subject to the conditions in section 541.47.12; and

(2)  its provisions provide that

(a)  Title I and the regulations made under it — except the provisions providing for a refund, rebate or tax exemption based on an exemption referred to in section 18 of the First Nations Goods and Services Tax Act (S.C. 2003, c. 15, s. 67), enacted by section 10 of chapter 19 of the Statutes of Canada of 2005 — are incorporated in the band text by open incorporation by reference and apply, with the necessary modifications, as if the tax imposed under subparagraphs a and b of paragraph 1 were imposed under section 16 or section 18 or 18.0.1, respectively, and, subject to paragraph 4 of section 541.47.12, as if the tax imposed under subparagraph c of paragraph 1 were imposed under section 17,

(b)  the Tax Administration Act (chapter A-6.002) and the regulations made under it apply, with the necessary modifications, as if the band text were a fiscal law within the meaning of that Act,

(c)  the rules in section 541.47.17 apply, and

(d)  any amendment to this division arising from an amendment to Title I and to the regulations made under it applies as if it were made to the band text.

2010, c. 25, s. 252; 2010, c. 31, s. 175.

2010-10-27

541.47.8. For the purposes of paragraph 2 of section 541.47.4, a band text is harmonized with the text of law referred to in paragraph 1 of section 541.47.1 and with the regulations made under it, if

(1)  it imposes a tax in a reserve in respect of

(a)  a taxable supply made in the reserve in accordance with section 541.47.9 or  541.47.10,

(b)  a taxable supply brought into Québec, made in the reserve in accordance with section 541.47.11, or

(c)  a transfer, into the reserve from a place in Québec, of corporeal movable property, including a mobile or floating home, subject to the conditions in section 541.47.12; and

(2)  its provisions provide that

(a)  Title I and the regulations made under it — except the provisions providing for a refund, rebate or tax exemption based on an exemption referred to in section 18 of the First Nations Goods and Services Tax Act (S.C. 2003, c. 15, s. 67), enacted by section 10 of chapter 19 of the Statutes of Canada of 2005 — are incorporated in the band text by open incorporation by reference and apply, with the necessary modifications, as if the tax imposed under subparagraphs a and b of paragraph 1 were imposed under section 16 or section 18 or 18.0.1, respectively, and, subject to paragraph 4 of section 541.47.12, as if the tax imposed under subparagraph c of paragraph 1 were imposed under section 17,

(b)  the Act respecting the Ministère du Revenu (chapter M-31) and the regulations made under it apply, with the necessary modifications, as if the band text were a fiscal law within the meaning of that Act,

(c)  the rules in section 541.47.17 apply, and

(d)  any amendment to this division arising from an amendment to Title I and to the regulations made under it applies as if it were made to the band text.

2010, c. 25, s. 252.