T-0.1 - Act respecting the Québec sales tax

Section 685 Disposition versions

1997-12-19

685. Title I applies, subject to sections 618 to 656, in respect of

(1)  a supply of movable property or a service, other than a passenger transportation service or a freight transportation service, for which all of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992 and is not, or is deemed not to have been, paid before 1 July 1992 and does not, or is deemed not to have, become due before 1 July 1992;

(2)  a supply of movable property or a service, other than a passenger transportation service or a freight transportation service, for which part of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992; however, no tax is payable under Title I otherwise than by reason of sections 618 to 656 in respect of any part of consideration for the supply that becomes due or is paid before 1 July 1992 and that is not deemed to have become due or have been paid after 30 June 1992;

(3)  a supply of a freight transportation service which began after 30 June 1992 for which all or part of the consideration becomes due after 30 June 1992 and is not paid before 1 July 1992;

(4)  a supply of a passenger transportation service in respect of which a ticket is issued after 30 June 1992;

(5)  a supply deemed to have been made after 30 June 1992;

(6)  a supply in respect of which tax is deemed to have been collected;

(7)  a supply of an immovable by way of sale ownership and possession of which are transferred after 30 June 1992;

(7.1)  any supply of an immovable by way of lease, licence or similar arrangement for which all of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992 and is not, or is deemed not to have been, paid before 1 July 1992 and does not, or is deemed not to have, become due before 1 July 1992;

(7.2)  any supply of an immovable by way of lease, licence or similar arrangement for which part of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992; however, no tax is payable under Title I otherwise than by reason of sections 618 to 656 in respect of any part of the consideration for the supply that becomes due or is paid before 1 July 1992 and that is not deemed to have become due or have been paid after 30 June 1992;

(8)  the bringing into Québec of any corporeal property after 30 June 1992;

(9)  a supply in respect of which tax is payable by reason of sections 618 to 656; and

(10)  any supply referred to in section 318 that was made before 1 July 1992; however, no tax is payable under Title I in respect of any amount paid or forfeited, or any debt or other obligation reduced or extinguished, before 1 July 1992.

1991, c. 67, s. 685; 1994, c. 22, s. 643; 1997, c. 85, s. 717.

1994-06-17

685. Title I applies, subject to sections 618 to 656, in respect of

(1)  a supply of movable property or a service, other than a passenger transportation service or a freight transportation service, for which all of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992 and is not, or is deemed not to have been, paid before 1 July 1992 and does not, or is deemed not to have, become due before 1 July 1992;

(2)  a supply of movable property or a service, other than a passenger transportation service or a freight transportation service, for which part of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992; however, no tax is payable under Title I otherwise than by reason of sections 620 to 656 in respect of any part of consideration for the supply that becomes due or is paid before 1 July 1992 and that is not deemed to have become due or have been paid after 30 June 1992;

(3)  a supply of a freight transportation service which began after 30 June 1992 for which all or part of the consideration becomes due after 30 June 1992 and is not paid before 1 July 1992;

(4)  a supply of a passenger transportation service in respect of which a ticket is issued after 30 June 1992;

(5)  a supply deemed to have been made after 30 June 1992;

(6)  a supply in respect of which tax is deemed to have been collected;

(7)  a supply of an immovable by way of sale ownership and possession of which are transferred after 30 June 1992;

(7.1)  any supply of an immovable by way of lease, licence or similar arrangement for which all of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992 and is not, or is deemed not to have been, paid before 1 July 1992 and does not, or is deemed not to have, become due before 1 July 1992;

(7.2)  any supply of an immovable by way of lease, licence or similar arrangement for which part of the consideration becomes due or is paid, or is deemed to have become due or have been paid, after 30 June 1992; however, no tax is payable under Title I otherwise than by reason of sections 618 to 656 in respect of any part of the consideration for the supply that becomes due or is paid before 1 July 1992 and that is not deemed to have become due or have been paid after 30 June 1992;

(8)  the bringing into Québec of any corporeal property after 30 June 1992; and

(9)  a supply in respect of which tax is payable by reason of sections 618 to 656.

1991, c. 67, s. 685; 1994, c. 22, s. 643.

1992-07-01

685. Title I applies, subject to sections 618 to 656, in respect of

(1)  a supply of movable property or a service, other than a passenger transportation service or a freight transportation service for which all of the consideration becomes due after 30 June 1992 and is not paid before 1 July 1992;

(2)  a supply of movable property or a service, other than a passenger transportation service or a freight transportation service for which part of the consideration becomes due after 30 June 1992 and is not paid before 1 July 1992; however, no tax is payable under Title I otherwise than by reason of sections 618 to 656 in respect of any part of consideration which becomes due or is paid before 1 July 1992;

(3)  a supply of a freight transportation service which began after 30 June 1992 for which all or part of the consideration becomes due after 30 June 1992 and is not paid before 1 July 1992;

(4)  a supply of a passenger transportation service in respect of which a ticket is issued after 30 June 1992;

(5)  a supply deemed to have been made after 30 June 1992;

(6)  a supply in respect of which tax is deemed to have been collected;

(7)  a supply of an immovable by way of sale ownership and possession of which are transferred after 30 June 1992;

(8)  the bringing into Québec of any corporeal property after 30 June 1992; and

(9)  a supply in respect of which tax is payable by reason of sections 618 to 656.

1991, c. 67, s. 685.