T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 279r17 Disposition versions

2021-01-01

279R17. The formula referred to in subparagraph a of paragraph 5 of the second paragraph of section 279R12 is

E.1 × (100% - E.2) × E.3.

For the purposes of this formula,

(1)  E.1 is an amount, in this paragraph referred to as the “benefit amount”,

(a)  that:

i.  was paid by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; or

ii.  is in respect of a supply of property or a service, other than property or a service in respect of which the authority was not entitled to claim an input tax refund because of section 203 of the Act, made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; and

(b)  that the individual is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (chapter I-3) to include in computing the individual’s income for that previous calendar year;

(2)  E.2 is the extent, expressed as a percentage, to which the benefit amount is a cost to the authority of making non-gaming supplies other than the supply referred to in subparagraph ii of subparagraph a of paragraph 1; and

(3)  E.3 is:

(a)  where the benefit amount is required under section 41.1.1 or 41.1.2 of the Taxation Act to be included in computing the individual’s income, the percentage referred to in section 290R1;

(b)  where the benefit amount is required under section 37 or 41 of the Taxation Act to be included in computing the individual’s income, the tax fraction.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 17; O.C. 204-2020, s. 2.

2020-04-01

279R17. The formula referred to in subparagraph a of paragraph 5 of the second paragraph of section 279R12 is

E.1 × (100% - E.2) × E.3.

For the purposes of this formula,

(1)  E.1 is an amount, in this paragraph referred to as the “benefit amount”,

(a)  that:

i.  was paid by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; or

ii.  is in respect of a supply of property or a service, other than property or a service in respect of which the authority was not entitled to claim an input tax refund because of section 203 or 206.1 of the Act, made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; and

(b)  that the individual is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (chapter I-3) to include in computing the individual’s income for that previous calendar year;

(2)  E.2 is the extent, expressed as a percentage, to which the benefit amount is a cost to the authority of making non-gaming supplies other than the supply referred to in subparagraph ii of subparagraph a of paragraph 1; and

(3)  E.3 is:

(a)  where the benefit amount is required under section 41.1.1 or 41.1.2 of the Taxation Act to be included in computing the individual’s income, the percentage referred to in section 290R1;

(b)  where the benefit amount is required under section 37 or 41 of the Taxation Act to be included in computing the individual’s income, the tax fraction.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 17.

Where this section applies in relation to any of the 2018 to 2020 calendar years, see O.C. 204-2020, s. 2, p. 815.

2013-07-03

279R17. The formula referred to in subparagraph a of paragraph 5 of the second paragraph of section 279R12 is

E.1 × (100% - E.2) × E.3.

For the purposes of this formula,

(1)  E.1 is an amount, in this paragraph referred to as the “benefit amount”,

(a)  that:

i.  was paid by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; or

ii.  is in respect of a supply of property or a service, other than property or a service in respect of which the authority was not entitled to claim an input tax refund because of section 203 or 206.1 of the Act, made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; and

(b)  that the individual is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (chapter I-3) to include in computing the individual’s income for that previous calendar year;

(2)  E.2 is the extent, expressed as a percentage, to which the benefit amount is a cost to the authority of making non-gaming supplies other than the supply referred to in subparagraph ii of subparagraph a of paragraph 1; and

(3)  E.3 is:

(a)  where the benefit amount is required under section 41.1.1 or 41.1.2 of the Taxation Act to be included in computing the individual’s income, the percentage referred to in section 290R1;

(b)  where the benefit amount is required under section 37 or 41 of the Taxation Act to be included in computing the individual’s income, the tax fraction.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 17.

2012-09-01

279R17. The formula referred to in subparagraph a of paragraph 5 of the second paragraph of section 279R12 is

E.1 × (100% - E.2) × E.3.

For the purposes of this formula,

(1)  E.1 is an amount, in this paragraph referred to as the “benefit amount”,

(a)  that:

i.  was paid by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; or

ii.  is in respect of a supply of property or a service, other than property or a service in respect of which the authority was not entitled to claim an input tax refund because of section 203 or 206.1 of the Act, made by the authority to an individual who was an employee of the authority during the previous calendar year or to a person related to the individual; and

(b)  that the individual is required under any of sections 37, 41, 41.1.1 or 41.1.2 of the Taxation Act (chapter I-3) to include in computing the individual’s income for that previous calendar year;

(2)  E.2 is the extent, expressed as a percentage, to which the benefit amount is a cost to the authority of making non-gaming supplies; and

(3)  E.3 is:

(a)  where the benefit amount is required under section 41.1.1 or 41.1.2 of the Taxation Act to be included in computing the individual’s income, the percentage referred to in section 290R1;

(b)  where the benefit amount is required under section 37 or 41 of the Taxation Act to be included in computing the individual’s income, the tax fraction.

O.C. 1470-2002, s. 7.