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

Section 346r1 Disposition versions

2013-07-03

346R1. For the purposes of section 346 of the Act, the following activities are prescribed activities:

(1)  the construction of an immovable, including feasibility studies, design work, development activities and the tendering of bids undertaken in furtherance of a joint venture for the construction of an immovable;

(2)  subject to section 346R2, the exercise of the rights or privileges or the performance of the duties or obligations related to ownership of an interest in an immovable, including related construction or development activities, the purpose of which is to derive revenue from such ownership by way of sale, lease, licence or a similar arrangement;

(3)  the marketing by the operator of a joint venture, under any agreement between the operator and a co-venturer, of all or part of the co-venturer’s share of the output of the joint venture, provided that the output arises from an activity conducted under the agreement referred to in section 346 of the Act;

(4)  the transportation of natural gas liquids by means of a pipeline that operates as a common carrier of natural gas liquids;

(5)  the operation of a facility that is used to generate electricity;

(6)  the operation of a transmission line that is used to transmit electrical power;

(7)  the processing of output – in this paragraph referred to as the “refinement” – that arises from the exploration or exploitation of a timber resource, including any jointly conducted exploration or exploitation activity of which the output is processed under the agreement referred to in section 346 of the Act in respect of the refinement and the marketing of the processed or unprocessed output that arises from that activity;

(8)  the production of a fertilizer and its marketing;

(9)  the disposal of waste, including the collection and transportation of waste that is in furtherance of that disposal;

(10)  the exercise of rights or privileges, or the performance of obligations, of ownership of an interest in an animal for the purposes of deriving revenue from prize-winning, stud service fees or sale;

(11)  the maintenance of a road, other than maintenance that is an exempt supply;

(12)  the operation and maintenance of the North Warning System;

(13)  the operation of a farming business within the meaning of the Taxation Act (chapter I-3);

(14)  the production of liquid methanol from natural gas;

(15)  the generation and recording of seismic data; and

(16)  the operation of a lumber, plywood, shake and shingle, pulp, paper or similar wood processing facility.

O.C. 1607-92, s. 346R1; O.C. 701-2013, s. 22.

2012-09-01

346R1. For the purposes of section 346 of the Act, the following activities are prescribed activities:

(1)  the construction of an immovable, including feasibility studies, design work, development activities and the tendering of bids undertaken in furtherance of a joint venture for the construction of an immovable; and

(2)  subject to section 346R2, the exercise of the rights or privileges or the performance of the duties or obligations related to ownership of an interest in an immovable, including related construction or development activities, the purpose of which is to derive revenue from such ownership by way of sale, lease, licence or a similar arrangement.

O.C. 1607-92, s. 346R1.