I-3 - Taxation Act

Section 1029.8.36.0.106.15 Disposition versions

2024-05-07

1029.8.36.0.106.15. In this division,

“associated group” in a taxation year means all the corporations that meet the following conditions:

(a)  the corporations are associated with each other in the taxation year; and

(b)  each corporation is a qualified corporation for the taxation year;

“biofuel production unit” of a qualified corporation means a set of properties the qualified corporation uses in producing an eligible biofuel or another type of biofuel in Québec;

“eligible biofuel” means a biofuel that is produced by a corporation in a taxation year and in respect of which a certificate has been issued to the corporation for the year, for the purposes of this division;

“eligible production of biofuel” of a qualified corporation for a particular month means the total number of litres that corresponds to all of the qualified corporation’s shipments of eligible biofuel for the particular month;

“month” means, in the case where a taxation year begins on a day in a calendar month other than the first day of that month, any period that begins on that day in a calendar month within the taxation year, other than the month in which the year ends, and that ends on the day immediately preceding that day in the calendar month that follows that month or, for the month in which the taxation year ends, on the day on which that year ends, and if there is no such immediately preceding day in the following month, on the last day of that month;

“qualified corporation” for a taxation year means a corporation that, in the year, has an establishment in Québec where it carries on a business engaged in the production of biofuel, that holds a certificate issued for the purposes of this division, for that year or a preceding taxation year, in respect of a biofuel included in its eligible production of biofuel for a particular month of the year, and that is not

(a)  a corporation that is exempt from tax for the year under Book VIII;

(b)  a corporation that would be exempt from tax for the year under section 985, but for section 192; or

(c)  a corporation that holds a qualification certificate in respect of a large investment project, within the meaning of the first paragraph of section 737.18.17.14, or a corporation that is a member of a partnership that holds such a qualification certificate, where the year is included in whole or in part in the period that begins on the date of issue of the qualification certificate and ends on the last day of the tax-free period, within the meaning of that first paragraph, in relation to the large investment project;

“shipment of eligible biofuel” of a qualified corporation in respect of a particular month means a shipment consisting of a number of litres of an eligible biofuel that the qualified corporation produces in Québec after 31 March 2023 and before 1 April 2033, that is sold in Québec in that period to the holder of a collection officer’s permit issued under the Fuel Tax Act (chapter T-1) (in subparagraph ii of subparagraph a of the second paragraph referred to as the “purchaser”), who takes possession of the eligible biofuel in the particular month and before 1 April 2033, and that is intended for Québec.

For the purposes of the definition of “shipment of eligible biofuel” in the first paragraph, the following rules apply:

(a)  a shipment of biofuel is intended for Québec only if

i.  where the shipment is delivered by the qualified corporation, the shipment is delivered and possession is taken in Québec, or

ii.  where subparagraph i does not apply, the manifest issued to the purchaser on taking possession of the shipment shows the shipment was delivered in Québec; and

(b)  where, before 1 April 2023, a corporation has produced litres of biofuel in respect of which it could have been deemed to have paid an amount to the Minister under any of Divisions II.6.0.8 to II.6.0.9.1 if possession had been taken before that date, the litres of biofuel are deemed to be produced in Québec on 1 April 2023.

2023, c. 2, s. 44; 2024, c. 11, s. 118.

2023-04-01

1029.8.36.0.106.15. In this division,

“associated group” in a taxation year means all the corporations that meet the following conditions:

(a)  the corporations are associated with each other in the taxation year; and

(b)  each corporation is a qualified corporation for the taxation year;

“biofuel production unit” of a qualified corporation means a set of properties the qualified corporation uses in producing an eligible biofuel or another type of biofuel in Québec;

“eligible biofuel” means a biofuel that is produced by a corporation in a taxation year and in respect of which a certificate has been issued to the corporation for the year, for the purposes of this division;

“eligible production of biofuel” of a qualified corporation for a particular month means the total number of litres that corresponds to all of the qualified corporation’s shipments of eligible biofuel for the particular month;

“month” means, in the case where a taxation year begins on a day in a calendar month other than the first day of that month, any period that begins on that day in a calendar month within the taxation year, other than the month in which the year ends, and that ends on the day immediately preceding that day in the calendar month that follows that month or, for the month in which the taxation year ends, on the day on which that year ends, and if there is no such immediately preceding day in the following month, on the last day of that month;

“qualified corporation” for a taxation year means a corporation that, in the year, has an establishment in Québec where it carries on a business engaged in the production of biofuel, that holds a certificate issued for the purposes of this division, for that year or a preceding taxation year, in respect of a biofuel included in its eligible production of biofuel for a particular month of the year, and that is not

(a)  a corporation that is exempt from tax for the year under Book VIII; or

(b)  a corporation that would be exempt from tax for the year under section 985, but for section 192;

“shipment of eligible biofuel” of a qualified corporation in respect of a particular month means a shipment consisting of a number of litres of an eligible biofuel that the qualified corporation produces in Québec after 31 March 2023 and before 1 April 2033, that is sold in Québec in that period to the holder of a collection officer’s permit issued under the Fuel Tax Act (chapter T-1) (in subparagraph ii of subparagraph a of the second paragraph referred to as the “purchaser”), who takes possession of the eligible biofuel in the particular month and before 1 April 2033, and that is intended for Québec.

For the purposes of the definition of “shipment of eligible biofuel” in the first paragraph, the following rules apply:

(a)  a shipment of biofuel is intended for Québec only if

i.  where the shipment is delivered by the qualified corporation, the shipment is delivered and possession is taken in Québec, or

ii.  where subparagraph i does not apply, the manifest issued to the purchaser on taking possession of the shipment shows the shipment was delivered in Québec; and

(b)  where, before 1 April 2023, a corporation has produced litres of biofuel in respect of which it could have been deemed to have paid an amount to the Minister under any of Divisions II.6.0.8 to II.6.0.9.1 if possession had been taken before that date, the litres of biofuel are deemed to be produced in Québec on 1 April 2023.

2023, c. 2, s. 44.