T-0.1 - Act respecting the Québec sales tax

Section 210 Disposition versions

1997-12-19

210. Where a person who engages in commercial activities ceases at any time to be a registrant, the following rules apply:

(1)  in determining the input tax refund of the person for the last reporting period of the person beginning before that time, there may be included the total of any tax that becomes payable by the person after that time, to the extent that the tax is payable in respect of a service that was supplied to the person before that time for consumption, use or supply in the course of commercial activities of the person or is calculated on the value of consideration that is a rent, royalty or similar payment attributable to a period before that time in respect of property that is used in the course of commercial activities of the person; and

(2)  in determining the net tax of the person for the last reporting period of the person beginning before that time, there shall be added to the total for A in the formula set out in section 428 any input tax refund claimed by the person before that time, to the extent that it relates to a service to be supplied to the person after that time or to the value of consideration that is a rent, royalty or similar payment attributable to a period after that time.

1991, c. 67, s. 210; 1997, c. 85, s. 540.

1992-07-01

210. Where a person who engages in commercial activities ceases at any time to be a registrant, the following rules apply:

(1)  in determining the input tax refund of the person for the last reporting period of the person beginning before that time, there may be included the total of any tax that becomes payable by the person after that time, to the extent that the tax is payable in respect of a service that was supplied to the person before that time for consumption or use in the course of commercial activities of the person or is calculated on the value of consideration that is a rent, royalty or similar payment attributable to a period before that time in respect of property that is used in the course of commercial activities of the person; and

(2)  in determining the net tax of the person for the last reporting period of the person beginning before that time, there shall be added to the total for A in the formula set out in section 428 any input tax refund claimed by the person before that time, to the extent that it relates to a service to be supplied to the person after that time or to the value of consideration that is a rent, royalty or similar payment attributable to a period after that time.

1991, c. 67, s. 210.