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T-0.1 - Act respecting the Québec sales tax
Section 211
Disposition versions
211. A person is deemed to have received a supply of property or a service where
(1) the person pays an allowance to an employee of the person, or, where the person is a partnership, to a member of the partnership, or, where the person is a charity or a public institution, to a volunteer who gives services to the charity or public institution
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, of property or services acquired in Québec by the employee, member or volunteer in relation to activities engaged in by the person, or
(b) for the use in Québec, in relation to activities engaged in by the person, of a motor vehicle;
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business; and
(3) in the case of an allowance in respect of which paragraph e of section 39 or section 40 of the Taxation Act would apply if the allowance were a reasonable allowance for the purposes of that paragraph or that section and, where the person is a partnership and the allowance is paid to a member of the partnership, or, where the person is a charity or a public institution and the allowance is paid to a volunteer, if the member or volunteer were an employee of a partnership, charity or institution, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of that Act and it is reasonable for the person to have so considered, at that time, the allowance to be a reasonable allowance for those purposes.
In addition, any consumption or use of the property or service by the employee, member or volunteer is deemed to be consumption or use by the person and not by the employee, member or volunteer, and the person is deemed to have paid, at the time the allowance was paid, tax in respect of the supply equal to the amount determined by multiplying the amount of the allowance by 9.975/109.975.
211. A person is deemed to have received a supply of property or a service where
(1) the person pays an allowance to an employee of the person, or, where the person is a partnership, to a member of the partnership, or, where the person is a charity or a public institution, to a volunteer who gives services to the charity or public institution
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, of property or services acquired in Québec by the employee, member or volunteer in relation to activities engaged in by the person, or
(b) for the use in Québec, in relation to activities engaged in by the person, of a motor vehicle;
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business; and
(3) in the case of an allowance in respect of which paragraph e of section 39 or section 40 of the Taxation Act would apply if the allowance were a reasonable allowance for the purposes of that paragraph or that section and, where the person is a partnership and the allowance is paid to a member of the partnership, or, where the person is a charity or a public institution and the allowance is paid to a volunteer, if the member or volunteer were an employee of a partnership, charity or institution, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of that Act and it is reasonable for the person to have so considered, at that time, the allowance to be a reasonable allowance for those purposes.
In addition, any consumption or use of the property or service by the employee, member or volunteer is deemed to be consumption or use by the person and not by the employee, member or volunteer, and the person is deemed to have paid, at the time the allowance was paid, tax in respect of the supply equal to the amount determined by multiplying the amount of the allowance by 9.5/109.5.
211. A person is deemed to have received a supply of property or a service where
(1) the person pays an allowance to an employee of the person, or, where the person is a partnership, to a member of the partnership, or, where the person is a charity or a public institution, to a volunteer who gives services to the charity or public institution
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, of property or services acquired in Québec by the employee, member or volunteer in relation to activities engaged in by the person, or
(b) for the use in Québec, in relation to activities engaged in by the person, of a motor vehicle;
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business; and
(3) in the case of an allowance in respect of which paragraph e of section 39 or section 40 of the Taxation Act would apply if the allowance were a reasonable allowance for the purposes of that paragraph or that section and, where the person is a partnership and the allowance is paid to a member of the partnership, or, where the person is a charity or a public institution and the allowance is paid to a volunteer, if the member or volunteer were an employee of a partnership, charity or institution, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of that Act and it is reasonable for the person to have so considered, at that time, the allowance to be a reasonable allowance for those purposes.
In addition, any consumption or use of the property or service by the employee, member or volunteer is deemed to be consumption or use by the person and not by the employee, member or volunteer, and the person is deemed to have paid, at the time the allowance was paid, tax in respect of the supply equal to the amount determined by multiplying the amount of the allowance by 8.5/108.5.
211. A person is deemed to have received a supply of property or a service where
(1) the person pays an allowance to an employee of the person, or, where the person is a partnership, to a member of the partnership, or, where the person is a charity or a public institution, to a volunteer who gives services to the charity or public institution
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, of property or services acquired in Québec by the employee, member or volunteer in relation to activities engaged in by the person, or
(b) for the use in Québec, in relation to activities engaged in by the person, of a motor vehicle;
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business; and
(3) in the case of an allowance in respect of which paragraph e of section 39 or section 40 of the Taxation Act would apply if the allowance were a reasonable allowance for the purposes of that paragraph or that section and, where the person is a partnership and the allowance is paid to a member of the partnership, or, where the person is a charity or a public institution and the allowance is paid to a volunteer, if the member or volunteer were an employee of a partnership, charity or institution, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of that Act and it is reasonable for the person to have so considered, at that time, the allowance to be a reasonable allowance for those purposes.
In addition, any consumption or use of the property or service by the employee, member or volunteer is deemed to be consumption or use by the person and not by the employee, member or volunteer, and the person is deemed to have paid, at the time the allowance was paid, tax in respect of the supply equal to the amount determined by multiplying the amount of the allowance by 7.5/107.5.
211. A person is deemed to have received a taxable supply of property or a service where
(1) the person pays an allowance to an employee of the person or, where the person is a partnership, to a member of the partnership or, where the person is a charity, to a volunteer who gives services to the charity
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, of property or services acquired in Québec by the employee, member or volunteer in relation to activities engaged in by the person, or
(b) for the use in Québec, in relation to activities engaged in by the person, of a motor vehicle;
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business; and
(3) in the case of an allowance in respect of which paragraph e of section 39 or section 40 of the Taxation Act would apply if the allowance were a reasonable allowance for the purposes of that paragraph or that section and, where the person is a partnership and the allowance is paid to a member of the partnership, or where the person is a charity and the allowance is paid to a volunteer, if the member or volunteer were an employee of the partnership or charity, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of that Act and it is reasonable for the person to have so considered, at that time, the allowance to be a reasonable allowance for those purposes.
In addition, the person is deemed to have paid, at the time the allowance was paid, tax in respect of the supply equal to the tax fraction of the allowance and to have so acquired the property or service for use in commercial activities of the person to the same extent as the property or service was acquired by the employee, member or volunteer for consumption or use in relation to commercial activities of the person.
211. A person is deemed to have received a taxable supply of property or a service where
(1) the person pays an allowance to an employee of the person or, where the person is a partnership, to a member of the partnership or, where the person is a charity, to a volunteer who gives services to the charity
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, of property or services acquired in Québec by the employee, member or volunteer in relation to activities engaged in by the person, or
(b) for the use in Québec, in relation to activities engaged in by the person, of a motor vehicle;
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business; and
(3) in the case of an allowance in respect of which paragraph e of section 39 or section 40 of the Taxation Act would apply if the allowance were a reasonable allowance for the purposes of that paragraph or that section and, where the person is a partnership and the allowance is paid to a member of the partnership, or where the person is a charity and the allowance is paid to a volunteer, if the member or volunteer were an employee of the partnership or charity, the person considered, at the time the allowance was paid, that the allowance would be a reasonable allowance for the purposes of paragraph e of section 39 or section 40 of that Act and it is reasonable for the person to have so considered, at that time, the allowance to be a reasonable allowance for those purposes.
In addition, the person is deemed to have paid, at the time the allowance was paid, tax in respect of the supply equal to the tax fraction of the allowance and to have so acquired the property or service for use in commercial activities of the person to the same extent as the property or service was acquired by the employee, member or volunteer for consumption or use in relation to commercial activities of the person.
This section does not apply where the allowance relates to property or a service in respect of which the person, if a registrant who acquired the property or service for consumption or use exclusively in commercial activities of the registrant, could not claim an input tax refund by reason of section 206.1.
211. A person is deemed to have received a taxable supply of a service for use in commercial activities of the person to the same extent as the property or service acquired by an employee or, if the person is a partnership, by a member of the partnership, is for consumption or use in relation to a commercial activity of the person and to have paid, at the time the allowance referred to in paragraph 1 is paid, tax in respect of the supply equal to the tax fraction, determined in accordance with section 211.1, of the allowance where
(1) the person pays an allowance to the employee or member
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, of property or services acquired in Québec by the employee or member in relation to an activity engaged in by the person, or
(b) for the use in Québec, in relation to an activity engaged in by the person, of a motor vehicle;
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business; and
(3) at the time of paying an allowance in respect of which paragraph e of section 39 or section 40 of the Taxation Act would apply if the allowance were a reasonable allowance for the purposes of that paragraph or that section and, where the person is a partnership and the allowance is paid to a member of the partnership, if the member were an employee of the partnership, the person considered the allowance to be a reasonable allowance for the purposes of paragraph e of section 39 or section 40 and it is reasonable for the person to have considered, at that time, the allowance to be a reasonable allowance for those purposes.
This section does not apply where the allowance relates to property or a service in respect of which the person, if a registrant who acquired the property or service for consumption or use exclusively in commercial activities of the registrant, could not claim an input tax refund by reason of section 206.1.
211. A person is deemed to have received a taxable supply and to have paid, at the time the allowance referred to in paragraph 1 is paid, tax in respect of the supply equal to the tax fraction, determined in accordance with section 211.1, of the allowance where
(1) the person pays a reasonable allowance to an employee or, where the person is a partnership, to a member of the partnership
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, acquired in Québec by the employee or member in relation to an activity engaged in by the person; or
(b) for the use in Québec, in relation to an activity engaged in by the person, of a motor vehicle; and
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business.
This section does not apply where the allowance relates to property or a service in respect of which the person, if he acquired it, could not claim an input tax refund by reason of section 206.1.
211. A person is deemed to have received a taxable supply and to have paid, at the time the allowance referred to in paragraph 1 is paid, tax in respect of the supply equal to the tax fraction of the amount of the allowance where
(1) the person pays a reasonable allowance to an employee or, where the person is a partnership, to a member of the partnership
(a) for supplies all or substantially all of which are taxable supplies, other than zero-rated supplies, acquired in Québec by the employee or member in relation to an activity engaged in by the person; or
(b) for the use in Québec, in relation to an activity engaged in by the person, of a motor vehicle; and
(2) an amount in respect of the allowance is deductible in computing the income of the person for a taxation year of the person for the purposes of the Taxation Act (chapter I-3), or would have been so deductible if the person were a taxpayer under that Act and the activity were a business.
