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

Section 279r19 Disposition versions

2013-07-03

279R19. An input tax refund, other than an input tax refund determined under section 233 of the Act, or an imputed input tax refund, in respect of property or a service shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R13, or a total referred to in paragraph 2 of the second paragraph of section 279R18, to the extent that the property or service, as the case may be:

(1)  was acquired or brought into Québec by the authority for consumption or use in gaming activities of the authority, in improving capital property used in gaming activities of the authority, in making promotional supplies or in making supplies of financial services that relate to gaming activities of the authority;

(2)  was acquired or brought into Québec by the authority for the purpose of making a promotional supply;

(3)  is corporeal movable property that was acquired or brought into Québec by the authority for use as an ingredient in preparing food or beverages the supply of which by the authority is a promotional supply;

(4)  is corporeal movable property that was acquired or brought into Québec by the authority for the purpose of being incorporated into or forming a constituent or component part of, or being consumed or expended directly in the process of manufacturing, corporeal movable property, other than food or beverages, that the authority manufactures or engages another person to manufacture for the purpose of making a supply of the property that is a promotional supply; or

(5)  is a service that is the manufacturing for the authority of corporeal movable property, other than food or beverages, and that the authority acquires for the purpose of making a supply of the property that is a promotional supply.

O.C. 1470-2002, s. 7; O.C. 701-2013, s. 18.

2012-09-01

279R19. An input tax refund, other than an input tax refund determined under section 233 of the Act, or an imputed input tax refund, in respect of property or a service shall not be included in determining the total referred to in paragraph 2 of the second paragraph of section 279R13, or a total referred to in paragraph 2 of the second paragraph of section 279R18, to the extent that the property or service, as the case may be:

(1)  was acquired or brought into Québec by the authority for consumption or use in gaming activities of the authority, in improving capital property used in gaming activities of the authority or in making promotional supplies;

(2)  was acquired or brought into Québec by the authority for the purpose of making a promotional supply;

(3)  is corporeal movable property that was acquired or brought into Québec by the authority for use as an ingredient in preparing food or beverages the supply of which by the authority is a promotional supply;

(4)  is corporeal movable property that was acquired or brought into Québec by the authority for the purpose of being incorporated into or forming a constituent or component part of, or being consumed or expended directly in the process of manufacturing, corporeal movable property, other than food or beverages, that the authority manufactures or engages another person to manufacture for the purpose of making a supply of the property that is a promotional supply; or

(5)  is a service that is the manufacturing for the authority of corporeal movable property, other than food or beverages, and that the authority acquires for the purpose of making a supply of the property that is a promotional supply.

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