T-0.1 - Act respecting the Québec sales tax

Section 327.2 Disposition versions

2022-06-08

327.2. The second paragraph of section 327.1 does not apply to a taxable supply referred to in subparagraph a of subparagraph 1 or to an acquisition referred to in subparagraph b of that subparagraph 1, if

(1)  subparagraphs 1 to 3 of the first paragraph of section 327.1 apply to

(a)  a taxable supply in respect of particular corporeal movable property that is made by a registrant and is referred to in any of subparagraphs a to c of subparagraph 1 of the first paragraph of section 327.1, or

(b)  an acquisition by a registrant of physical possession of particular corporeal movable property that is referred to in subparagraph d of subparagraph 1 of the first paragraph of section 327.1;

(2)  the transfer referred to in subparagraph 2 of the first paragraph of section 327.1 of physical possession of the particular property is to a person (in this section referred to as the “consignee”) that is registered under Division I of Chapter VIII;

(3)  the consignee is acquiring physical possession of the particular property

(a)  as the recipient of a taxable supply of the particular property made by a non-resident person,

(b)  for the purpose of making a taxable supply in Québec of a service of manufacturing or producing other corporeal movable property to a non-resident person that is not a consumer of the other property, if the particular property

i.  is transformed or incorporated into, attached to, or combined or assembled with, the other property in the manufacture or production of the other property, or

ii.  is directly consumed or used in the manufacture or production of the other property,

(c)  if the particular property is not property of a person that is resident in Québec, for the purpose of making a taxable supply in Québec of a commercial service in respect of the particular property to a non-resident person that is not a consumer of the particular property, or

(d)  for the purpose of making a taxable supply in Québec of a commercial service in respect of other corporeal movable property (other than property of a person that is resident in Québec) to a non-resident person that is not a consumer of the other property, if the particular property

i.  is incorporated into, attached to, or combined or assembled with, the other property in the provision of the commercial service, or

ii.  is directly consumed or used in the provision of the commercial service; and

(4)  the consignee gives to the registrant, and the registrant retains, a certificate that

(a)  states the consignee’s name and registration number assigned under section 415 or 415.0.6,

(b)  acknowledges that the consignee is acquiring physical possession of the particular property as the recipient of a supply referred to in subparagraph a of subparagraph 3 or for a purpose referred to in any of subparagraphs b to d of subparagraph 3, and

(c)  acknowledges that the consignee is assuming liability to pay or remit any amount that is or may become payable or remittable by the consignee

i.  under any of sections 18, 18.0.1.1 and 18.0.1.2 in respect of the particular property, or

ii.  under this Title in respect of a supply, deemed under subparagraph 1 of the second paragraph of section 327.1 to have been made by the consignee, of the particular property or of the other property referred to in subparagraph b or d of subparagraph 3.

Where subparagraph a of subparagraph 1 of the first paragraph applies, the taxable supply referred to in that subparagraph a is deemed to have been made outside Québec.

1995, c. 1, s. 293; 2003, c. 2, s. 333; 2015, c. 24, s. 174; 2021, c. 14, s. 228; 2022, c. 23, s. 189.

2021-06-02

327.2. The second paragraph of section 327.1 does not apply to a taxable supply referred to in subparagraph a of subparagraph 1 or to an acquisition referred to in subparagraph b of that subparagraph 1, if

(1)  subparagraphs 1 to 3 of the first paragraph of section 327.1 apply to

(a)  a taxable supply in respect of particular corporeal movable property that is made by a registrant and is referred to in any of subparagraphs a to c of subparagraph 1 of the first paragraph of section 327.1, or

(b)  an acquisition by a registrant of physical possession of particular corporeal movable property that is referred to in subparagraph d of subparagraph 1 of the first paragraph of section 327.1;

(2)  the transfer referred to in subparagraph 2 of the first paragraph of section 327.1 of physical possession of the particular property is to a person (in this section referred to as the “consignee”) that is registered under Division I of Chapter VIII;

(3)  the consignee is acquiring physical possession of the particular property

(a)  as the recipient of a taxable supply of the particular property made by a non-resident person,

(b)  for the purpose of making a taxable supply in Québec of a service of manufacturing or producing other corporeal movable property to a non-resident person that is not a consumer of the other property, if the particular property

i.  is transformed or incorporated into, attached to, or combined or assembled with, the other property in the manufacture or production of the other property, or

ii.  is directly consumed or used in the manufacture or production of the other property,

(c)  if the particular property is not property of a person that is resident in Québec, for the purpose of making a taxable supply in Québec of a commercial service in respect of the particular property to a non-resident person that is not a consumer of the particular property, or

(d)  for the purpose of making a taxable supply in Québec of a commercial service in respect of other corporeal movable property (other than property of a person that is resident in Québec) to a non-resident person that is not a consumer of the other property, if the particular property

i.  is incorporated into, attached to, or combined or assembled with, the other property in the provision of the commercial service, or

ii.  is directly consumed or used in the provision of the commercial service; and

(4)  the consignee gives to the registrant, and the registrant retains, a certificate that

(a)  states the consignee’s name and registration number assigned under section 415 or 415.0.6,

(b)  acknowledges that the consignee is acquiring physical possession of the particular property as the recipient of a supply referred to in subparagraph a of subparagraph 3 or for a purpose referred to in any of subparagraphs b to d of subparagraph 3, and

(c)  acknowledges that the consignee is assuming liability to pay or remit any amount that is or may become payable or remittable by the consignee

i.  under section 18 in respect of the particular property, or

ii.  under this Title in respect of a supply, deemed under subparagraph 1 of the second paragraph of section 327.1 to have been made by the consignee, of the particular property or of the other property referred to in subparagraph b or d of subparagraph 3.

Where subparagraph a of subparagraph 1 of the first paragraph applies, the taxable supply referred to in that subparagraph a is deemed to have been made outside Québec.

1995, c. 1, s. 293; 2003, c. 2, s. 333; 2015, c. 24, s. 174; 2021, c. 14, s. 228.

2015-10-26

327.2. Section 327.1 does not apply to a supply referred to in subparagraph a of subparagraph 1 where

(1)  a registrant, under an agreement between the registrant and a non-resident person,

(a)  makes a taxable supply in Québec of corporeal movable property by way of sale, or a taxable supply in Québec of a service of manufacturing or producing corporeal movable property, to the non-resident person, or acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person, and

(b)  causes physical possession of the property to be transferred, at a place in Québec, to a third person (in this section referred to as the “consignee”) who is registered under Division I of Chapter VIII;

(2)  the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement; and

(3)  the consignee gives to the registrant, and the registrant retains, a certificate that

(a)  states the consignee’s name and registration number assigned under section 415 or 415.0.6, and

(b)  acknowledges that the consignee, on taking physical possession of the property, is assuming liability to pay or remit any amount that is or may become payable or remittable by the consignee under section 327.1 or 18 in respect of the property.

Where the first paragraph applies, except in the case of a supply of a service of shipping the property, any supply made by the registrant and referred to in subparagraph a of subparagraph 1 of that paragraph is deemed to have been made outside Québec.

1995, c. 1, s. 293; 2003, c. 2, s. 333; 2015, c. 24, s. 174.

2003-07-03

327.2. Section 327.1 does not apply to a supply referred to in subparagraph a of subparagraph 1 where

(1)  a registrant, under an agreement between the registrant and a non-resident person,

(a)  makes a taxable supply in Québec of corporeal movable property by way of sale, or a taxable supply in Québec of a service of manufacturing or producing corporeal movable property, to the non-resident person, or acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person, and

(b)  causes physical possession of the property to be transferred, at a place in Québec, to a third person (in this section referred to as the “consignee”) who is registered under Division I of Chapter VIII;

(2)  the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement; and

(3)  the consignee gives to the registrant, and the registrant retains, a certificate that

(a)  states the consignee’s name and registration number assigned under section 415, and

(b)  acknowledges that the consignee, on taking physical possession of the property, is assuming liability to pay or remit any amount that is or may become payable or remittable by the consignee under section 327.1 or 18 in respect of the property.

Where the first paragraph applies, except in the case of a supply of a service of shipping the property, any supply made by the registrant and referred to in subparagraph a of subparagraph 1 of that paragraph is deemed to have been made outside Québec.

1995, c. 1, s. 293; 2003, c. 2, s. 333.

1999-04-01

327.2. Section 327.1 does not apply to a supply referred to in subparagraph a of subparagraph 1 where

(1)  a registrant, under an agreement between the registrant and a non-resident person,

(a)  makes a taxable supply in Québec of corporeal movable property by way of sale, or a taxable supply in Québec of a service of manufacturing or producing corporeal movable property, to the non-resident person, or acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person, and

(b)  causes physical possession of the property to be transferred, at a place in Québec, to a third person (in this section referred to as the “consignee”) who is registered under Division I of Chapter VIII;

(2)  the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement; and

(3)  the consignee gives to the registrant, and the registrant retains, a certificate that

(a)  states the consignee’s name and registration number assigned under section 415, and

(b)  acknowledges that the consignee, on taking physical possession of the property, is assuming liability to pay or remit any amount that is or may become payable or remittable by the consignee under section 327.1 or 18 in respect of the property.

Where the first paragraph applies, except in the case of a supply of a service of storing or shipping the property, any supply made by the registrant and referred to in subparagraph a of subparagraph 1 of that paragraph is deemed to have been made outside Québec.

1995, c. 1, s. 293.