T-0.1 - Act respecting the Québec sales tax

Section 188.1 Disposition versions

2013-01-01

188.1. A supply of an incorporeal movable property made to a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made is a zero-rated supply, but does not include

(1)  a supply made to an individual unless the individual is outside Québec at that time;

(2)  a supply of an incorporeal movable property that relates to

(a)  an immovable situated in Québec,

(b)  a corporeal movable property ordinarily situated in Québec, or

(c)  a service the supply of which is made in Québec and is not a zero-rated supply described in any of the sections of this division, of Division VII or of Division VII.2;

(3)  a supply that is the making available to a person of a telecommunications facility that is an incorporeal movable property for use in providing a service described in paragraph 1 of the definition of “telecommunication service” in section 1;

(4)  a supply of an incorporeal movable property that may only be used in Québec; and

(5)  a prescribed supply.

2009, c. 5, s. 612; 2012, c. 28, s. 59.

2009-05-15

188.1. A supply of an incorporeal movable property made to a person not resident in Québec who is not registered under Division I of Chapter VIII at the time the supply is made is a zero-rated supply, but does not include

(1)  a supply made to an individual unless the individual is outside Québec at that time;

(2)  a supply of an incorporeal movable property that relates to

(a)  an immovable situated in Québec,

(b)  a corporeal movable property ordinarily situated in Québec, or

(c)  a service the supply of which is made in Québec and is not

i.  a zero-rated supply described in any of the sections of this division or of Division VII of Chapter IV, or

ii.  a supply of a financial service described in the second paragraph;

(3)  a supply that is the making available to a person of a telecommunications facility that is an incorporeal movable property for use in providing a service described in paragraph 1 of the definition of “telecommunication service” in section 1;

(4)  a supply of an incorporeal movable property that may only be used in Québec; and

(5)  a prescribed supply.

The supply to which subparagraph ii of subparagraph c of subparagraph 2 of the first paragraph refers is

(1)  a supply of a financial service, other than a supply described in subparagraph 2 of this paragraph, made by a financial institution to a person not resident in Québec, unless the service relates to

(a)  a debt that arises from

i.  the deposit of funds in Québec, if the instrument issued as evidence of the deposit is a negotiable instrument, or

ii.  the lending of money that is primarily for use in Québec,

(b)  a debt for all or part of the consideration for a supply of an immovable that is situated in Québec,

(c)  a debt for all or part of the consideration for a supply of a movable property that is for use primarily in Québec,

(d)  a debt for all or part of the consideration for a supply of a service that is to be performed primarily in Québec, or

(e)  a financial instrument, other than an insurance policy or a precious metal, acquired, otherwise than directly from an issuer not resident in Québec, by the financial institution acting as a mandator;

(2)  a supply made by a financial institution of a financial service that relates to an insurance policy issued by the institution, other than a service that relates to investments made by the institution, to the extent that

(a)  in the case where the policy is a life or accident and sickness insurance policy, other than a group insurance policy, the policy is issued in respect of an individual who is not resident in Québec at the time the policy becomes effective,

(b)  in the case where the policy is a group life or accident and sickness insurance policy, the policy relates to individuals not resident in Québec who are insured under the policy,

(c)  in the case where the policy is an insurance policy in respect of an immovable, the policy relates to an immovable situated outside Québec, and

(d)  in the case where the insurance policy is an insurance policy of any other kind, the policy relates to risks that are ordinarily situated outside Québec; or

(3)  a supply of a financial service that is the supply of precious metals in the case where the supply is made by the refiner or by the person on whose behalf the precious metals were refined.

2009, c. 5, s. 612.