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

Section 279r20 Disposition versions

2012-09-01

279R20. For the purposes of sections 233 to 234.1 and of Subdivision 5 of Division II of Chapter V of the Act in determining the net tax of the gaming authority, the following rules apply:

(1)  sections 43 to 46, 234 and 240 to 244 of the Act do not apply to the authority;

(2)  section 233 of the Act applies, with such modifications as the circumstances require, to all property, other than a passenger vehicle, acquired or brought into Québec by the authority for use as capital property of the authority as if the authority were not a public sector body and, in the case of movable property, the property acquired or brought into Québec by the authority for that use were an immovable;

(3)  sections 256 to 259 of the Act apply, with such modifications as the circumstances require, to movable property acquired or brought into Québec by the authority for use as capital property of the authority, and to improvements to movable property that is capital property of the authority, as if the movable property were an immovable and the references in those sections to “acquired” were references to “acquired or brought into Québec”;

(4)  where the authority acquires or brings into Québec property for use as capital property of the authority in commercial activities of the authority, the authority is deemed to have acquired or brought into Québec the property for use in the authority’s commercial activities only to the extent to which the property was acquired or brought into Québec for use in the authority’s non-gaming activities; and

(5)  where the authority uses property as capital property of the authority in commercial activities of the authority, that use is deemed to be use in the authority’s commercial activities only to the extent to which the property is used in the authority’s non-gaming activities.

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