T-0.1 - Act respecting the Québec sales tax

Section 350.6 Disposition versions

2013-01-01

350.6. Where a registrant makes a taxable supply in Québec of property or a service, other than a zero-rated supply that is not a zero-rated supply under section 197.2, that a particular person acquires either from the registrant or from another person, and the registrant pays at any time to the particular person a rebate in respect of the property or service to which section 449 does not apply, and therewith provides written indication that a portion of the rebate is an amount on account of tax, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the amount obtained when 9.975/109.975 (in this section referred to as the “tax fraction in respect of the rebate”) is multiplied by the amount of the rebate;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

A × (B/C) × D.

For the purposes of this formula,

(1)  A is the tax fraction in respect of the rebate;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

1994, c. 22, s. 556; 1995, c. 1, s. 298; 1995, c. 63, s. 422; 1997, c. 85, s. 626; 2001, c. 51, s. 279; 2010, c. 5, s. 226; 2011, c. 6, s. 264; 2012, c. 28, s. 114.

2012-01-01

350.6. Where a registrant makes a taxable supply in Québec of property or a service, other than a zero-rated supply that is not a zero-rated supply under section 197.2, that a particular person acquires either from the registrant or from another person, and the registrant pays at any time to the particular person a rebate in respect of the property or service to which section 449 does not apply, and therewith provides written indication that a portion of the rebate is an amount on account of tax, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the amount obtained when 9.5/109.5 (in this section referred to as the “tax fraction in respect of the rebate”) is multiplied by the amount of the rebate;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

A × (B / C) × D.

For the purposes of this formula,

(1)  A is the tax fraction in respect of the rebate;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

1994, c. 22, s. 556; 1995, c. 1, s. 298; 1995, c. 63, s. 422; 1997, c. 85, s. 626; 2001, c. 51, s. 279; 2010, c. 5, s. 226; 2011, c. 6, s. 264.

2011-01-01

350.6. Where a registrant makes a taxable supply in Québec of property or a service, other than a zero-rated supply that is not a zero-rated supply under section 197.2, that a particular person acquires either from the registrant or from another person, and the registrant pays at any time to the particular person a rebate in respect of the property or service to which section 449 does not apply, and therewith provides written indication that a portion of the rebate is an amount on account of tax, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the amount obtained when 8.5/108.5 (in this section referred to as the “tax fraction in respect of the rebate”) is multiplied by the amount of the rebate;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

A × (B / C) × D.

For the purposes of this formula,

(1)  A is the tax fraction in respect of the rebate;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

1994, c. 22, s. 556; 1995, c. 1, s. 298; 1995, c. 63, s. 422; 1997, c. 85, s. 626; 2001, c. 51, s. 279; 2010, c. 5, s. 226.

2001-12-20

350.6. Where a registrant makes a taxable supply in Québec of property or a service, other than a zero-rated supply that is not a zero-rated supply under section 197.2, that a particular person acquires either from the registrant or from another person, and the registrant pays at any time to the particular person a rebate in respect of the property or service to which section 449 does not apply, and therewith provides written indication that a portion of the rebate is an amount on account of tax, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the amount obtained when 7.5/107.5 (in this section referred to as the “tax fraction in respect of the rebate”) is multiplied by the amount of the rebate;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

A × (B / C) × D.

For the purposes of this formula,

(1)  A is the tax fraction in respect of the rebate;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

1994, c. 22, s. 556; 1995, c. 1, s. 298; 1995, c. 63, s. 422; 1997, c. 85, s. 626; 2001, c. 51, s. 279.

1999-04-01

350.6. Where a registrant makes a taxable supply in Québec of property or a service, other than a zero-rated supply, a particular person acquires the property or service, either from the registrant or from another person, the registrant pays, at any time, a rebate in respect of the property or service to the particular person and therewith provides written indication that a portion of the rebate is an amount on account of tax, and section 449 does not apply to the rebate, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the amount obtained when 7.5/107.5 (in this section referred to as the “tax fraction in respect of the rebate”) is multiplied by the amount of the rebate;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

                          B
                     A x --- x D.
                          C      

For the purposes of this formula,

(1)  A is the tax fraction in respect of the rebate;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

1994, c. 22, s. 556; 1995, c. 1, s. 298; 1995, c. 63, s. 422; 1997, c. 85, s. 626.

1995-12-15

350.6. Where a registrant makes a taxable supply in Québec of property or a service, other than a zero-rated supply, a particular person acquires the property or service, either from the registrant or from another person, the registrant pays, at any time, a rebate in respect of the property or service to the particular person and therewith provides written indication that a portion of the rebate is an amount on account of tax, and section 449 does not apply to the rebate, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the tax fraction of the amount of the rebate;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

                          BŠ                     A x --- x D.Š                          C

For the purposes of this formula,

(1)  A is the tax fraction;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

1994, c. 22, s. 556; 1995, c. 1, s. 298; 1995, c. 63, s. 422.

1995-01-30

350.6. Where a registrant makes a taxable or non-taxable supply in Québec of property or a service, other than a zero-rated supply, a particular person acquires the property or service, either from the registrant or from another person, the registrant pays, at any time, a rebate in respect of the property or service to the particular person and therewith provides written indication that a portion of the rebate is an amount on account of tax, and section 449 does not apply to the rebate, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the tax fraction of the amount of the rebate;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

                          BŠ                     A x --- x D.Š                          C

For the purposes of this formula,

(1)  A is the tax fraction;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

However, where a rebate was paid to the particular person who is a registrant in respect of a non-taxable supply, subparagraph 1 of the first paragraph does not apply.

1994, c. 22, s. 556; 1995, c. 1, s. 298.

1994-06-17

350.6. Where a registrant makes a taxable or non-taxable supply in Québec of property or a service, other than a zero-rated supply, a particular person acquires the property or service, either from the registrant or from another person, the registrant pays, at any time, a rebate in respect of the property or service to the particular person and therewith provides written indication that a portion of the rebate is an amount on account of tax, and section 449 does not apply to the rebate, the following rules apply:

(1)  the registrant may claim an input tax refund for the reporting period of the registrant that includes that time equal to the amount obtained by multiplying the amount of the rebate by the tax fraction relating to the property or service in respect of which the rebate was paid;

(2)  where the particular person is a registrant who was entitled to claim an input tax refund, or a rebate under Division I of Chapter VII, in respect of the acquisition of the property or service, the particular person is deemed

(a)  to have made a taxable supply, and

(b)  to have collected, at that time, tax in respect of the supply equal to the amount determined by the formula

                          BŠ                     A x --- x D.Š                          C

For the purposes of this formula,

(1)  A is the tax fraction relating to the property or service in respect of which the rebate was paid;

(2)  B is the input tax refund, or the rebate under Division I of Chapter VII, that the particular person was entitled to claim in respect of the acquisition of the property or service;

(3)  C is the tax payable by the particular person in respect of the acquisition of the property or service; and

(4)  D is the amount of the rebate paid to the particular person by the supplier.

However, where a rebate was paid to the particular person who is a registrant in respect of a non-taxable supply, subparagraph 1 of the first paragraph does not apply.

1994, c. 22, s. 556.