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T-0.1 - Act respecting the Québec sales tax

Section 216
Disposition versions

Full text
216. (Repealed).
1991, c. 67, s. 216; 1993, c. 19, s. 192; 1994, c. 22, s. 474; 1995, c. 63, s. 360; 1997, c. 85, s. 547.
216. Where a registrant at any time before 1 January 1994 makes a zero-rated supply, or a supply outside Québec, by way of sale of used corporeal movable property, and the registrant, or any person with whom the registrant is not dealing at arm’s length, is deemed under section 213 to have paid tax in respect of the acquisition of the property, the following rules apply:
(1)  the supply is deemed to be a supply made in Québec; and
(2)  the registrant is deemed to have collected tax at that time in respect of the supply equal to the lesser of
(a)  an amount equal to the tax that would be payable in respect of the supply if the supply were a supply made in Québec, other than a zero-rated supply; and
(b)  an amount equal to the tax that was paid or deemed under section 213 to have been paid by the registrant or that the registrant would, but for sections 75.1, 80 and 334, have been required to pay in respect of the acquisition of the property.
1991, c. 67, s. 216; 1993, c. 19, s. 192; 1994, c. 22, s. 474; 1995, c. 63, s. 360.
216. Where a registrant at any time before 1 January 1994 makes a zero-rated supply, or a supply outside Québec, by way of sale of used corporeal movable property, and the registrant, or any person with whom the registrant is not dealing at arm’s length, is deemed under section 213 to have paid tax in respect of the acquisition of the property, the following rules apply:
(1)  the supply is deemed to be a supply made in Québec; and
(2)  the registrant is deemed to have collected tax at that time in respect of the supply equal to the lesser of
(a)  an amount equal to the tax, if any, that would be payable in respect of the supply if the supply were a supply made in Québec, other than a zero-rated or non-taxable supply; and
(b)  an amount equal to the tax that was paid or deemed under section 213 to have been paid by the registrant or that the registrant would, but for sections 75.1, 80 and 334 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to pay in respect of the acquisition of the property.
This section does not apply to a registrant who, by reason of section 206.1, is not entitled to include, in determining an input tax refund, an amount in respect of tax payable by the registrant in respect of the property.
1991, c. 67, s. 216; 1993, c. 19, s. 192; 1994, c. 22, s. 474.
216. Where a registrant, at any time before 1 January 1994, makes a zero-rated supply or a supply outside Québec by way of sale of used corporeal movable property, and the registrant paid tax, is deemed under section 213 to have paid tax or would, but for sections 75 and 80 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to pay tax in respect of the acquisition of the property, the following rules apply:
(1)  the supply is deemed to be a supply made in Québec; and
(2)  the registrant is deemed to have collected tax at that time in respect of the supply equal to the lesser of
(a)  an amount equal to the tax, if any, that would be payable in respect of the supply if the supply were a supply made in Québec, other than a zero-rated or non-taxable supply; and
(b)  an amount equal to the tax, if any, that was paid or deemed under section 213 to have been paid by the registrant or that the registrant would, but for sections 75, 80 and 334 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to pay in respect of the acquisition of the property.
This section does not apply to a registrant who, by reason of section 206.1, is not entitled to include, in determining an input tax refund, an amount in respect of tax payable by the registrant in respect of the property.
1991, c. 67, s. 216; 1993, c. 19, s. 192.
216. Where a registrant, at any time before 1 January 1994, makes a zero-rated supply or a supply outside Québec by way of sale of used corporeal movable property, and the registrant paid tax, is deemed under section 213 to have paid tax or would, but for sections 75 and 80 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to pay tax in respect of the acquisition of the property, the following rules apply:
(1)  the supply is deemed to be a supply made in Québec; and
(2)  the registrant is deemed to have collected tax at that time in respect of the supply equal to the lesser of
(a)  an amount equal to the tax, if any, that would be payable in respect of the supply if the supply were a supply made in Québec, other than a zero-rated or non-taxable supply; and
(b)  an amount equal to the tax, if any, that was paid or deemed under section 213 to have been paid by the registrant or that the registrant would, but for sections 75, 80 and 334 or for the fact that the registrant acquired the property by way of a non-taxable supply, have been required to pay in respect of the acquisition of the property.
1991, c. 67, s. 216.
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