T-0.1 - Act respecting the Québec sales tax

Section 293 Disposition versions

2013-01-01

293. Where in a reporting period of a registrant other than a financial institution, the registrant acquires a passenger vehicle or an aircraft by way of lease for use otherwise than primarily in the course of commercial activities of the registrant or the registrant uses, otherwise than primarily in the course of commercial activities of the registrant, a passenger vehicle or an aircraft that was last acquired by the registrant by way of lease, or where in a reporting period of a registrant that is a financial institution, the registrant acquires such property by way of purchase or lease or the registrant uses such property that was last acquired by the registrant by way of purchase or lease, the registrant may make an election in respect of the vehicle or aircraft to take effect on the first day of that reporting period of the registrant, in which event the following rules apply:

(1)  despite subparagraph 1 of the first paragraph of section 290, the registrant is deemed to have begun, on that day, to use the property exclusively in activities of the registrant that are not commercial activities and, as soon as the election becomes effective and until the registrant disposes of or ceases to lease the property, the registrant is deemed to use the property exclusively in activities of the registrant that are not commercial activities;

(2)  where the property was last supplied to the registrant by way of lease,

(a)  there shall not be included, in determining an input tax refund claimed by the registrant in the return under section 468 for the particular or any subsequent reporting period, tax calculated on consideration, or a part thereof, for that supply that is reasonably attributable to a reporting period after the day the election becomes effective, and

(b)  where an amount in respect of any tax referred to in subparagraph a was included in determining an input tax refund claimed by the registrant in a return under section 468 for a reporting period ending before the particular reporting period, that amount shall be added in determining the net tax of the registrant for the particular reporting period;

(2.1)  where the property was last supplied to the registrant by way of sale, the registrant is a financial institution and the cost of the property to the registrant did not exceed $50,000,

(a)  there shall not be included, in determining an input tax refund claimed by the registrant in a return under section 468 for that or any subsequent reporting period, tax calculated on all or part of the consideration for that supply and tax in respect of improvements to the property that were acquired or brought into Québec by the registrant after the property was last so acquired or brought into Québec, and

(b)  where an amount in respect of any tax referred to in subparagraph a was included in determining an input tax refund claimed by the registrant in a return under section 468 for a reporting period that ends before that period, that amount shall be added in determining the net tax of the registrant for that period;

(3)  there shall not be included, in determining an input tax refund claimed by the registrant in a return under section 468 for that or any subsequent reporting period, tax calculated on an amount of consideration, or a value within the meaning of section 17, that may reasonably be attributed to

(a)  any property that is acquired or brought into Québec for consumption or use in operating the vehicle or aircraft in respect of which the election is made and that is, or is to be, consumed or used after that day,

(b)  that portion of any service relating to the operation of that vehicle or aircraft that is, or is to be, rendered after that day; and

(4)  where an amount in respect of any tax referred to in paragraph 3 was included in determining an input tax refund claimed by the registrant in a return under section 468 for a reporting period ending before that reporting period, that amount shall be added in determining the net tax of the registrant for that reporting period.

Any election under the first paragraph shall be made in prescribed form containing prescribed information.

1991, c. 67, s. 293; 1994, c. 22, s. 516; 1997, c. 85, s. 582; 2012, c. 28, s. 89.

1999-04-01

293. Where in a reporting period of a registrant, the registrant acquires a passenger vehicle or an aircraft by way of lease for use otherwise than primarily in commercial activities of the registrant or the registrant uses, otherwise than primarily in commercial activities of the registrant, a passenger vehicle or an aircraft that was last acquired by the registrant by way of lease, the registrant may make an election in respect of the vehicle or aircraft to take effect on the first day of that reporting period of the registrant, in which event the following rules apply:

(1)  notwithstanding subparagraph 1 of the first paragraph of section 290, the registrant is deemed to have begun, on that day, to use the property exclusively in activities of the registrant that are not commercial activities and, as soon as the election becomes effective and until the registrant ceases to lease the property, the registrant is deemed to use it exclusively in activities other than commercial activities of the registrant;

(2)  where the property was last supplied to the registrant by way of lease,

(a)  there shall not be included, in determining an input tax refund claimed by the registrant in the return under section 468 for the particular or any subsequent reporting period, tax calculated on consideration, or a part thereof, for that supply that is reasonably attributable to a reporting period after the day the election becomes effective, and

(b)  where an amount in respect of any tax referred to in subparagraph a was included in determining an input tax refund claimed by the registrant in a return under section 468 for a reporting period ending before the particular reporting period, that amount shall be added in determining the net tax of the registrant for the particular reporting period;

(3)  there shall not be included, in determining an input tax refund claimed by the registrant in a return under section 468 for that or any subsequent reporting period, tax calculated on an amount of consideration, or a value within the meaning of section 17, that may reasonably be attributed to

(a)  any property that is acquired or brought into Québec for consumption or use in operating the vehicle or aircraft in respect of which the election is made and that is, or is to be, consumed or used after that day,

(b)  that portion of any service relating to the operation of that vehicle or aircraft that is, or is to be, rendered after that day; and

(4)  where an amount in respect of any tax referred to in paragraph 3 was included in determining an input tax refund claimed by the registrant in a return under section 468 for a reporting period ending before that reporting period, that amount shall be added in determining the net tax of the registrant for that reporting period.

Any election under the first paragraph shall be made in prescribed form containing prescribed information.

1991, c. 67, s. 293; 1994, c. 22, s. 516; 1997, c. 85, s. 582.

1994-06-17

293. Where in a reporting period of a registrant, the registrant acquires a passenger vehicle or an aircraft by way of lease for use otherwise than primarily in commercial activities of the registrant or the registrant uses, otherwise than primarily in commercial activities of the registrant, a passenger vehicle or an aircraft thas was last acquired by the registrant by way of lease, the registrant may make an election in respect of the vehicle or aircraft to take effect on the first day of that reporting period of the registrant, in which event the following rules apply:

(1)  notwithstanding subparagraph 1 of the first paragraph of section 290, the registrant is deemed to have begun, on that day, to use the property exclusively in activities of the registrant that are not commercial activities and, as soon as the election becomes effective and until the registrant ceases to lease the property, the registrant is deemed to use it exclusively in activities other than commercial activities of the registrant; and

(2)  where the property was last supplied to the registrant by way of lease,

(a)  there shall not be included, in determining an input tax refund claimed by the registrant in the return under section 468 for the particular or any subsequent reporting period, tax calculated on consideration, or a part thereof, for that supply that is reasonably attributable to a reporting period after the day the election becomes effective, and

(b)  where an amount in respect of any tax referred to in subparagraph a was included in determining an input tax refund claimed by the registrant in a return under section 468 for a reporting period ending before the particular reporting period, that amount shall be added in determining the net tax of the registrant for the particular reporting period.

Any election under the first paragraph shall be made in prescribed form containing prescribed information.

1991, c. 67, s. 293; 1994, c. 22, s. 516.

1992-07-01

293. In the case of a passenger vehicle or aircraft that is acquired by way of lease by a registrant for use primarily in activities other than commercial activities of the registrant, the registrant may make an election in respect of the vehicle or aircraft, in which event the following rules apply:

(1)  the registrant is deemed to have begun on the day the election becomes effective to use the vehicle or aircraft exclusively in activities other than commercial activities of the registrant; and

(2)  at all times after the election becomes effective until the registrant ceases to lease the vehicle or aircraft, the registrant is deemed to use it exclusively in activities other than commercial activities of the registrant.

An election made under the first paragraph

(1)  shall be made in prescribed form containing prescribed information;

(2)  shall be filed with and as prescribed by the Minister with the return required to be filed by the person under Chapter VIII for the reporting period of the person in which the election is to become effective; and

(3)  becomes effective on the first day of the period referred to in subparagraph 2.

1991, c. 67, s. 293.