T-0.1 - Act respecting the Québec sales tax

Section 217 Disposition versions

1999-04-01

217. (Repealed).

1991, c. 67, s. 217; 1994, c. 22, s. 475; 1995, c. 63, s. 361; 1997, c. 85, s. 547.

1995-12-15

217. Where a registrant makes a zero-rated supply or a supply outside Québec by way of sale of used specified corporeal movable property that the registrant acquired by way of purchase for consideration that exceeds the prescribed amount in respect of the property and the registrant paid tax or would, but for sections 75.1, 80 and 334, have been required to pay tax in respect of the acquisition of the property, the following rules apply:

(1)  the supply is deemed to be a supply made in Québec; and

(2)  the registrant is deemed to have collected tax at that time in respect of the supply equal to the least of

(a)  an amount equal to the tax that would be payable in respect of the supply if the supply were a supply made in Québec, other than a zero-rated supply,

(b)  an amount equal to the tax, if any, that was deemed under section 213 to have been paid by the registrant in respect of the acquisition of the property, and

(c)  an amount equal to the prescribed percentage of the tax, if any, that was paid, other than tax deemed to have been paid under section 213, or the tax that would, but for sections 75.1, 80 and 334, have been required to be paid by the registrant in respect of the acquisition of the property.

1991, c. 67, s. 217; 1994, c. 22, s. 475; 1995, c. 63, s. 361.

1994-06-17

217. Where a registrant makes a zero-rated supply or a supply outside Québec by way of sale of used specified corporeal movable property that the registrant acquired by way of purchase for consideration that exceeds the prescribed amount in respect of the property and the registrant paid tax or would, but for sections 75.1, 80 and 334 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to pay tax in respect of the acquisition of the property, the following rules apply:

(1)  the supply is deemed to be a supply made in Québec; and

(2)  the registrant is deemed to have collected tax at that time in respect of the supply equal to the least of

(a)  an amount equal to the tax that would be payable in respect of the supply if the supply were a supply made in Québec, other than a zero-rated or non-taxable supply,

(b)  an amount equal to the tax, if any, that was deemed under section 213 to have been paid by the registrant in respect of the acquisition of the property, and

(c)  an amount equal to the prescribed percentage of the tax, if any, that was paid, other than tax deemed to have been paid under section 213, or the tax that would, but for sections 75.1, 80 and 334 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to be paid by the registrant in respect of the acquisition of the property.

1991, c. 67, s. 217; 1994, c. 22, s. 475.

1992-07-01

217. Where a registrant makes a zero-rated supply or a supply outside Québec by way of sale of used specified corporeal movable property, that the registrant acquired by way of purchase for consideration that exceeds the prescribed amount in respect of the property, and the registrant paid tax, is deemed under section 213 to have paid tax or would, but for sections 75 and 80 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to pay tax in respect of the acquisition of the property, the following rules apply:

(1)  the supply is deemed to be a supply made in Québec; and

(2)  the registrant is deemed to have collected tax at that time in respect of the supply equal to the least of

(a)  an amount equal to the tax, if any, that would be payable in respect of the supply if the supply were a supply made in Québec, other than a zero-rated or non-taxable supply;

(b)  an amount equal to the tax, if any, that was deemed under section 213 to have been paid by the registrant in respect of the acquisition of the property; and

(c)  an amount equal to the prescribed percentage of the tax, if any, that was paid, other than tax deemed to have been paid under section 213, or the tax that would, but for sections 75, 80 and 334 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to be paid by the registrant in respect of the acquisition of the property.

1991, c. 67, s. 217.