T-0.1 - Act respecting the Québec sales tax

Section 210.3 Disposition versions

1997-12-19

210.3. Where at any time a person is engaged in a taxi business and other commercial activities in Québec, other than the supply by way of sale of an immovable, and the person’s registration begins, at that time, to apply to those other activities, the following rules apply:

(1)  for the purpose of determining an input tax refund of the person, the person is deemed to have received, at that time, a supply by way of sale of each property of the person, other than capital property, that was held immediately before that time for consumption, use or supply in the course of those other activities and to have paid, at that time, tax in respect of the supply equal to the basic tax content of the property at that time; and

(2)  for the purpose of determining the input tax refund of the person for the reporting period that includes that time, there may be included the total of any tax that became payable by the person before that time, to the extent that the tax is calculated on consideration, or a part thereof,

(a)  that is reasonably attributable to a service that is to be rendered to the person after that time and that was acquired by the person for consumption, use or supply in the course of those other activities, or

(b)  that is a rent, royalty or similar payment in respect of property and that is reasonably attributable to a period after that time during which the property is used in the course of those other activities.

1994, c. 22, s. 470; 1997, c. 85, s. 541.

1994-06-17

210.3. Where at any time a person is engaged in a taxi business and other commercial activities in Québec, other than the supply by way of sale of an immovable, and the person’s registration begins, at that time, to apply to those other activities, the following rules apply:

(1)  for the purpose of determining an input tax refund of the person, the person is deemed to have received, at that time, a supply by way of sale of each property of the person, other than capital property, that was held immediately before that time for consumption or use in the course of those other activities and to have paid, at that time, tax in respect of the supply equal to the lesser of

(a)  the tax that, before that time, became payable or was paid by the person in respect of the last acquisition or bringing into Québec of the property by the person, and

(b)  tax calculated on the fair market value of the property at that time; and

(2)  for the purpose of determining the input tax refund of the person for the reporting period that includes that time, there may be included the total of any tax that became payable by the person before that time, to the extent that the tax is calculated on consideration, or a part thereof,

(a)  that is reasonably attributable to a service that is to be rendered to the person after that time and that was acquired by the person for consumption, use or supply in the course of those other activities, or

(b)  that is a rent, royalty or similar payment in respect of property and that is reasonably attributable to a period after that time during which the property is used in the course of those other activities.

1994, c. 22, s. 470.