T-0.1 - Act respecting the Québec sales tax

Section 18.0.1.2 Disposition versions

2024-05-07

18.0.1.2. Subject to the fourth paragraph, every person that is the recipient of a taxable supply of property or a service made outside Québec and that is a provincial investment plan as regards Québec at the time an amount of consideration for the supply becomes due or is paid without having become due shall pay to the Minister, for that amount of consideration, tax calculated at the rate of 9.975% on the value of the consideration that is paid or becomes due at that time.

Every person that is a provincial investment plan as regards Québec at the time an amount of consideration for the supply of property described in any of subparagraphs 2.1 to 8 of the first paragraph of section 18 of which the person is the recipient becomes due or is paid without having become due and that, if the supply is described in subparagraph 3 of the first paragraph of that section, is a registrant shall pay to the Minister, for that amount of consideration, tax calculated at the rate of 9.975% on the value of the consideration that is paid or becomes due at that time.

No tax is payable by a person under the first paragraph in respect of a taxable supply of an incorporeal movable property or a service made outside Québec but within Canada that is described in subparagraph 9 of the third paragraph of section 18.0.1.

Where a taxable supply of property or a service is made outside Canada, the first paragraph applies only if the supply is described in subparagraph 1 or 2 of the first paragraph of section 18.

2015, c. 21, s. 621; 2022, c. 23, s. 183; 2024, c. 11, s. 166.

2022-06-08

18.0.1.2. Subject to the fourth paragraph, every person that is the recipient of a taxable supply of property or a service made outside Québec and that is a provincial investment plan as regards Québec at the time an amount of consideration for the supply becomes due or is paid without having become due shall pay to the Minister, for that amount of consideration, tax calculated at the rate of 9.975% on the value of the consideration that is paid or becomes due at that time.

Every person that is a provincial investment plan as regards Québec at the time an amount of consideration for the supply of property described in any of paragraphs 2.1 to 8 of section 18 of which the person is the recipient becomes due or is paid without having become due and that, if the supply is described in paragraph 3 of that section, is a registrant shall pay to the Minister, for that amount of consideration, tax calculated at the rate of 9.975% on the value of the consideration that is paid or becomes due at that time.

No tax is payable by a person under the first paragraph in respect of a taxable supply of an incorporeal movable property or a service made outside Québec but within Canada that is described in subparagraph 9 of the third paragraph of section 18.0.1.

Where a taxable supply of property or a service is made outside Canada, the first paragraph applies only if the supply is described in paragraph 1 or 2 of section 18.

2015, c. 21, s. 621; 2022, c. 23, s. 183.

2015-10-21

18.0.1.2. Every person that is resident in Québec, is a provincial investment plan as regards Québec and is the recipient of a taxable supply of an incorporeal movable property or a service made outside Québec shall pay to the Minister, where the property or service is consumed, used or supplied in the course of the investment plan’s activities, at each time all or part of the consideration for the supply becomes due or is paid without having become due, a tax in respect of the supply calculated at the rate of 9.975% on the value of all or part of the consideration that is paid or becomes due at that time.

Despite the first paragraph, no tax is payable under this section in respect of a taxable supply of an incorporeal movable property or a service made outside Québec but within Canada and described in subparagraph 9 of the third paragraph of section 18.0.1.

2015, c. 21, s. 621.