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

Section 279r13 Disposition versions

2013-07-03

279R13. The formula referred to in paragraph 1 of the second paragraph of section 279R12 is

A.1 - A.2.

For the purposes of this formula,

(1)  A.1 is the total of all amounts each of which is, as the case may be:

(a)  an amount of tax, other than tax that is deemed under section 256 or 257 of the Act to have been paid or that is calculated on a reimbursement, that became payable during the period, or that was paid during this period without having become payable, by the authority in respect of property or a service, other than a casino operating service or a prize in kind, that was acquired or brought into Québec by the authority;

(b)  twice the amount determined under section 279R27 for the period as the imputed tax payable by the authority in respect of expenses incurred by the Interprovincial Lottery Corporation;

(c)  an amount of tax that the authority is deemed to have collected during the period under section 259 of the Act;

(c.1)  an amount, other than an amount described in subparagraph ii of subparagraph e, of tax in respect of a supply made by a person not resident in Canada who is deemed under section 23 of the Act to have been made outside Québec, that would have become payable by the authority during the period if the supply had been made in Québec by a registrant;

(d)  the total of all amounts each of which is determined by the formula in the fourth paragraph;

(e)  twice the value of all amounts each of which is, as the case may be:

i.  an amount that, but for sections 75.1 and 334 of the Act, would have become payable by the authority during the period as tax under section 16 of the Act in respect of a supply made to the authority;

ii.  an amount that would have become payable by the authority during the period as tax under any of sections 17, 18 or 18.0.1 of the Act if the authority’s gaming activities were not commercial activities;

iii.  an amount determined under the sixth paragraph;

iv.  an amount that would have become payable by the authority during the period as tax under section 16 of the Act in respect of an exempt supply of an immovable made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the immovable for consideration equal to fair market value, if the supply had been a taxable supply and if the amount of consideration for the supply that had become due in the period or was paid in the period without having become due were equal to the greater of the period cost of the supply for the period and the total of any amounts of consideration for the supply, as otherwise determined for the purposes of Title I of the Act, that became due in the period or were paid in the period without having become due; or

v.  an amount determined under the seventh paragraph; and

(2)  A.2 is the total of all amounts each of which is determined by the formula

A.5 × A.6.

For the purposes of this formula,

(1)  A.5 is, as the case may be:

(a)  an input tax refund of the authority for the period that is in respect of an amount included under subparagraph a of paragraph 1 of the second paragraph for that period; or

(b)  twice the value of an imputed input tax refund of the authority for the period that is in respect of an amount included under any of subparagraphs i to iii of subparagraph e of paragraph 1 of the second paragraph for that period; and

(2)  A.6 is the extent, expressed as a percentage, to which the authority is, subject to sections 279R19 to 279R25, entitled to include the input tax refund or imputed input tax refund, as the case may be, in determining the total referred to in paragraph 2 of the second paragraph for the period.

The formula referred to in subparagraph d of paragraph 1 of the second paragraph is

A.3 x A.4.

For the purposes of this formula,

(1)  A.3 is a reimbursement, other than a non-gaming reimbursement, that became payable during the period, or that was paid during that period without having become payable, by the authority to a distributor of the authority, other than:

(a)  a non-taxable reimbursement;

(b)  a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor;

(c)  a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority; or

(d)  a reimbursement of an expense incurred by the distributor in the course of supplying a service referred to in subparagraph c of paragraph 1 of section 350.11 of the Act; and

(2)  A.4 is the tax rate set out in the first paragraph of section 16 of the Act.

The amount referred to in subparagraph iii of subparagraph e of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:

(1)  the total of all amounts each of which is tax that would have become payable by the authority during the period under section 16 of the Act in respect of a supply, other than a supply referred to in subparagraph iv or v of subparagraph e of paragraph 1 of the second paragraph, made to the authority that is a taxable supply of property or a service made at less than fair market value, or an exempt supply by way of lease of corporeal movable property or an immovable, if the supply had been a taxable supply made for consideration equal to fair market value;

(2)  the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supplies described in paragraph 1.

The amount referred to in subparagraph v of subparagraph e of paragraph 1 of the second paragraph is equal to the amount by which the amount described in paragraph 1 exceeds the amount described in paragraph 2:

(1)  the amount of tax that would have become payable by the authority during the period under section 16 of the Act in respect of a taxable supply of property made to the authority by way of lease by a wholly-owned subsidiary of the authority that had acquired the property for consideration equal to fair market value, if the consideration for the supply, equal to the period cost of the supply for the period, became due in the period and if that were the only consideration for the supply that became due in the period or was paid in the period without having become due;

(2)  the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of the supply.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 13.

2012-09-01

279R13. The formula referred to in paragraph 1 of the second paragraph of section 279R12 is

A.1 - A.2.

For the purposes of this formula,

(1)  A.1 is the total of all amounts each of which is, as the case may be:

(a)  an amount of tax, other than tax that is deemed under section 256 or 257 of the Act to have been paid or that is calculated on a reimbursement, that became payable during the period, or that was paid during this period without having become payable, by the authority in respect of property or a service, other than a casino operating service or a prize in kind, that was acquired or brought into Québec by the authority;

(b)  twice the amount determined under section 279R27 for the period as the imputed tax payable by the authority in respect of expenses incurred by the Interprovincial Lottery Corporation;

(c)  an amount of tax that the authority is deemed to have collected during the period under section 259 of the Act;

(d)  the total of all amounts each of which is determined by the formula in the fourth paragraph;

(e)  twice the value of all amounts each of which is, as the case may be:

i.  an amount that, but for sections 75.1 and 334 of the Act, would have become payable by the authority during the period as tax under section 16 of the Act in respect of a supply made to the authority;

ii.  an amount that would have become payable by the authority during the period as tax under any of sections 17, 18 or 18.0.1 of the Act if the authority’s gaming activities were not commercial activities; or

iii.  an amount determined under the sixth paragraph; and

(2)  A.2 is the total of all amounts each of which is determined by the formula

A.5 × A.6.

For the purposes of this formula,

(1)  A.5 is, as the case may be:

(a)  an input tax refund of the authority for the period that is in respect of an amount included under subparagraph a of paragraph 1 of the second paragraph for that period; or

(b)  twice the value of an imputed input tax refund of the authority for the period that is in respect of an amount included under any of subparagraphs i to iii of subparagraph e of paragraph 1 of the second paragraph for that period; and

(2)  A.6 is the extent, expressed as a percentage, to which the authority is, subject to sections 279R19 to 279R25, entitled to include the input tax refund or imputed input tax refund, as the case may be, in determining the total referred to in paragraph 2 of the second paragraph for the period.

The formula referred to in subparagraph d of paragraph 1 of the second paragraph is

A.3 x A.4.

For the purposes of this formula,

(1)  A.3 is a reimbursement that became payable during the period, or that was paid during that period without having become payable, by the authority to a distributor of the authority, other than:

(a)  a non-taxable reimbursement;

(b)  a reimbursement of the cost to the distributor of a right to play or participate in a game of chance given away free of charge by the distributor;

(c)  a reimbursement of salaries, wages or other remuneration paid or payable by the distributor to an employee of the distributor to the extent that that remuneration is a cost to the distributor of supplying a casino operating service to the authority; or

(d)  a reimbursement of an expense incurred by the distributor in the course of supplying a service referred to in subparagraph c of paragraph 1 of section 350.11 of the Act; and

(2)  A.4 is 7.5%.

The amount referred to in subparagraph iii of subparagraph e of paragraph 1 of the second paragraph is equal to the amount by which the total described in paragraph 1 exceeds the total described in paragraph 2:

(1)  the total of all amounts each of which is tax that would have become payable by the authority during the period under section 16 of the Act in respect of an exempt supply of an immovable made to the authority by way of lease, or a taxable supply of property or a service made to the authority at less than fair market value, if the supply were a taxable supply made at fair market value, or, if section 279R29 applies to the supply, at the amount determined by the formula in that section;

(2)  the total amount of tax under section 16 of the Act that became payable by the authority during the period in respect of those supplies.

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