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I-3 - Taxation Act

Section 1101
Disposition versions

Full text
1101. Where a person, in this section referred to as the “purchaser”, acquires a taxable Québec property contemplated in section 1097 from a person not resident in Canada, in this section referred to as the “vendor”, the following rules apply:
(a)  the purchaser is liable to pay to the Minister, as tax on behalf of the vendor, an amount equal to 12.875% of the amount by which the purchase price of the property to the purchaser exceeds, as the case may be, the amount set forth in the certificate issued under section 1098 in respect of the disposition of the property by the vendor to the purchaser;
(b)  the purchaser is entitled to deduct from any amount which he pays to the vendor or to withhold from any amount which he credits him or to recover from him in any other manner the amount which he has paid under paragraph a;
(c)  (subparagraph repealed);
(d)  the purchaser shall within the 30 days after the end of the month in which he acquires the property, pay to the Minister the amount for which he is liable under subparagraph a.
The first paragraph does not apply to a purchaser if
(a)  a certificate has been issued to the purchaser by the Minister under section 1100 in respect of the property;
(b)  section 1101.1 applies to the acquisition; or
(c)  after reasonable inquiry, the purchaser had no reason to believe that the vendor was not resident in Canada.
1972, c. 23, s. 824; 1973, c. 18, s. 31; 1975, c. 22, s. 248; 1984, c. 35, s. 32; 1991, c. 25, s. 175; 1997, c. 14, s. 290; 2003, c. 2, s. 287; 2009, c. 15, s. 369; 2015, c. 21, s. 503.
1101. Where a person, in this section referred to as the “purchaser”, acquires a taxable Québec property contemplated in section 1097 from a person not resident in Canada, in this section referred to as the “vendor”, the following rules apply:
(a)  the purchaser is liable to pay to the Minister, as tax on behalf of the vendor, an amount equal to 12% of the amount by which the purchase price of the property to the purchaser exceeds, as the case may be, the amount set forth in the certificate issued under section 1098 in respect of the disposition of the property by the vendor to the purchaser;
(b)  the purchaser is entitled to deduct from any amount which he pays to the vendor or to withhold from any amount which he credits him or to recover from him in any other manner the amount which he has paid under paragraph a;
(c)  (subparagraph repealed);
(d)  the purchaser shall within the 30 days after the end of the month in which he acquires the property, pay to the Minister the amount for which he is liable under subparagraph a.
The first paragraph does not apply to a purchaser if
(a)  a certificate has been issued to the purchaser by the Minister under section 1100 in respect of the property;
(b)  section 1101.1 applies to the acquisition; or
(c)  after reasonable inquiry, the purchaser had no reason to believe that the vendor was not resident in Canada.
1972, c. 23, s. 824; 1973, c. 18, s. 31; 1975, c. 22, s. 248; 1984, c. 35, s. 32; 1991, c. 25, s. 175; 1997, c. 14, s. 290; 2003, c. 2, s. 287; 2009, c. 15, s. 369.
1101. Where a person, in this section referred to as the “purchaser”, acquires a taxable Québec property contemplated in section 1097 from a person not resident in Canada, in this section referred to as the “vendor”, the following rules apply:
(a)  the purchaser is liable to pay to the Minister, as tax on behalf of the vendor, an amount equal to 12% of the amount by which the purchase price of the property to the purchaser exceeds, as the case may be, the amount set forth in the certificate issued under section 1098 in respect of the disposition of the property by the vendor to the purchaser;
(b)  the purchaser is entitled to deduct from any amount which he pays to the vendor or to withhold from any amount which he credits him or to recover from him in any other manner the amount which he has paid under paragraph a;
(c)  (subparagraph repealed);
(d)  the purchaser shall within the 30 days after the end of the month in which he acquires the property, pay to the Minister the amount for which he is liable under subparagraph a.
This section does not apply to a purchaser where a certificate has been issued to him by the Minister under section 1100 in respect of the property or where, after reasonable inquiry, he had no reason to believe that the vendor with whom he dealt was not resident in Canada.
1972, c. 23, s. 824; 1973, c. 18, s. 31; 1975, c. 22, s. 248; 1984, c. 35, s. 32; 1991, c. 25, s. 175; 1997, c. 14, s. 290; 2003, c. 2, s. 287.
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