I-3 - Taxation Act

Section 1079.8.34.1 Disposition versions

2021-01-01

1079.8.34.1. In this Title,

“maintenance work” means maintenance work to which the Decree respecting building service employees in the Montréal region (chapter D-2, r. 15) or the Decree respecting building service employees in the Québec region (chapter D-2, r. 16) applies;

“maintenance work business” means a person who has an establishment in Québec and causes maintenance work to be performed, in whole or in part, by a subcontractor, except a person who is the owner, lessee or administrator of the public building in which the maintenance work is to be performed;

“maintenance work contract” means a contract or part of a contract that is entered into between a maintenance work business and a subcontractor, is carried out in Québec and provides for maintenance work;

“person” includes a partnership;

“subcontractor” means a person who has an establishment in Québec and performs maintenance work.

For the purposes of this Title, the following rules apply:

(a)  the cost of a maintenance work contract is determined without reference to the Québec sales tax or the goods and services tax in respect of the contract;

(b)  except for determining, for the purposes of subparagraph b of the first paragraph of section 1079.8.34.2, the cost of the maintenance work contracts entered into between a subcontractor and a maintenance work business in a calendar year, every contract entered into between a maintenance work business and a subcontractor, while the subcontractor is holding a valid certificate referred to in section 1079.8.34.2 because of another maintenance work contract entered into between them, is deemed to be the same contract as that other contract; and

(c)  where the portion of the cost of a maintenance work contract entered into before 1 January 2021 that is attributable to maintenance work performed after 31 December 2020 is equal to or greater than $10,000, or where under an indeterminate-term maintenance work contract entered into before 1 January 2021, maintenance work is performed after 31 December 2020, the following rules apply:

i.  the contract is deemed to have been entered into on 1 January 2021 and, if the maintenance work provided for in the contract began before that date, is deemed to have begun on that date, and

ii.  the first amount that the maintenance work business is required to report under the second paragraph of section 1079.8.34.3, in relation to the maintenance work contract, must include any amount that has been billed to it by the subcontractor before 1 January 2021 for maintenance work provided for in the contract and performed after 31 December 2020.

2020, c. 5, s. 15.