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T-0.1 - Act respecting the Québec sales tax
Section 233
Disposition versions
233. Subject to section 234.0.1, a registrant who, at a particular time, makes a taxable supply of an immovable by way of sale may, despite sections 203 to 206 and subdivision 5, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the amount determined by the formula
A × B.
For the purposes of this formula,
(1) A is the lesser of
(a) the basic tax content of the immovable at the particular time, and
(b) an amount equal to the tax that is or would be, but for sections 75.1, 75.3 to 75.9 and 80, payable in respect of the taxable supply of the immovable; and
(2) B is the percentage that, immediately before the particular time, the use of the immovable, otherwise than in commercial activities of the registrant, was of the total use of the immovable;
(3) (subparagraph repealed).
This section does not apply
(1) to a supply deemed under any of sections 259, 259.1, 262 and 262.1 to have been made; or
(2) to a supply made by a public sector body (other than a financial institution) of an immovable in respect of which an election by the body under sections 272 to 276 is not in effect at the particular time.
233. Subject to section 234.0.1, a registrant who, at a particular time, makes a taxable supply of an immovable by way of sale may, despite sections 203 to 206 and subdivision 5, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the amount determined by the formula
A × B.
For the purposes of this formula,
(1) A is the lesser of
(a) the basic tax content of the immovable at the particular time, and
(b) an amount equal to the tax that is or would be, but for sections 75.1, 75.3 to 75.9 and 80, payable in respect of the taxable supply of the immovable; and
(2) B is the percentage that, immediately before the particular time, the use of the immovable, otherwise than in commercial activities of the registrant, was of the total use of the immovable;
(3) (subparagraph repealed).
This section does not apply
(1) to a supply deemed under section 259 or 262 to have been made; or
(2) to a supply made by a public sector body of an immovable in respect of which an election by the body under sections 272 to 276 is not in effect at the particular time.
233. Subject to section 234.0.1, a registrant who, at a particular time, makes a taxable supply of an immovable by way of sale may, despite sections 203 to 206 and subdivision 5, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the amount determined by the formula
A × B.
For the purposes of this formula,
(1) A is the lesser of
(a) the basic tax content of the immovable at the particular time, and
(b) an amount equal to the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply of the immovable;
(2) B is the percentage that, immediately before the particular time, the use of the immovable, otherwise than in commercial activities of the registrant, was of the total use of the immovable;
(3) (subparagraph repealed).
This section does not apply
(1) to a supply deemed under section 259 or 262 to have been made; or
(2) to a supply made by a public sector body of an immovable in respect of which an election by the body under sections 272 to 276 is not in effect at the particular time.
233. Where at a particular time a registrant makes a taxable supply of an immovable by way of sale, the registrant may, notwithstanding sections 203 to 206 and subdivision 5, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the amount determined by the formula
A × B.
For the purposes of this formula,
(1) A is the lesser of
(a) the basic tax content of the immovable at the particular time, and
(b) an amount equal to the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply of the immovable;
(2) B is the percentage that, immediately before the particular time, the use of the immovable, otherwise than in commercial activities of the registrant, was of the total use of the immovable;
(3) (subparagraph repealed).
This section does not apply
(1) to a supply deemed under section 259 or 262 to have been made; or
(2) to a supply made by a public sector body of an immovable in respect of which an election by the body under sections 272 to 276 is not in effect at the particular time.
233. Where at a particular time a registrant makes a taxable supply of an immovable by way of sale, the registrant may, notwithstanding sections 203 to 206 and subdivision 5, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the amount determined by the formula
Š A x B x C.
For the purposes of this formula,
(1) A is the lesser of
(a) an amount equal to the total (in this section referred to as the “total tax charged in respect of the immovable”) of the tax that was payable by the registrant in respect of the last acquisition of the immovable by the registrant and the tax that was payable by the registrant in respect of improvements to the immovable acquired, or brought into Québec, by the registrant after the immovable was last so acquired, and
(b) an amount equal to the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply of the immovable;
(2) B is the percentage that, immediately before the particular time, the use of the immovable, otherwise than in commercial activities of the registrant, was of the total use of the immovable; and
(3) C is
(a) where the registrant was entitled to claim a rebate under sections 383 to 397 in respect of any tax included in the total tax charged in respect of the immovable and the taxable supply is not deemed under section 258 to have been made, the difference between 100 % and the percentage prescribed for the purposes of section 386 or 386.1 that applied in determining the amount of that rebate, and
(b) in any other case, 100 %.
This section does not apply
(1) to a supply deemed under section 259 or 262 to have been made; or
(2) to a supply made by a public sector body of an immovable in respect of which an alection by the body under sections 272 to 276 is not in effect at the particular time.
233. Where at a particular time a registrant makes a taxable supply of an immovable by way of sale, other than a supply deemed under section 259 or 262 to have been made, the registrant may claim an input tax refund for the reporting period in which tax in respect of the supply became payable equal to the amount determined by the formula
A x B.
For the purposes of this formula,
(1) A is the lesser of
(a) an amount equal to the amount, if any, by which the total determined under subparagraph i exceeds the total determined under subparagraph ii:
i. the total of the tax that was payable by the registrant in respect of the acquisition of the immovable and the tax that was payable by the registrant in respect of improvements to the immovable or, where the registrant was deemed under any of sections 223 to 231, 258, 261 and 273 to have made a supply of the immovable at an earlier time, the total of the tax deemed under that section to have been collected by the registrant at that earlier time and the tax that was payable by the registrant after that earlier time in respect of improvements to the immovable;
ii. the total of all rebates in respect of tax referred to in subparagraph i that the registrant has claimed or is entitled to claim under Division I of Chapter VII;
(b) an amount equal to the tax collectible by the registrant in respect of the taxable supply by the registrant of the immovable; and
(2) B is percentage that, immediately before the particular time, the use of the immovable, otherwise than in commercial activities of the registrant, was of the total use of the immovable.
This section does not apply to a public sector body unless it has made an election under sections 272 to 276.
