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T-0.1 - Act respecting the Québec sales tax

Section 247
Disposition versions

Full text
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle that the registrant at a particular time acquired or brought into Québec for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle; and
(2)  the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time for consideration equal to the amount that would, under whichever of paragraphs d.3 to d.5 of section 99 of the Taxation Act (chapter I-3) applies in respect of the vehicle, be deemed to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle in respect of which that paragraph applies if the formula in sections 99R1 and 99R1.1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) were read without reference to B; and
(2)  B is
(a)  where the registrant is deemed under section 242, 256 or 257 to have acquired the vehicle or a portion thereof at the particular time and the registrant was previously entitled to claim a rebate under subdivision 5 of Division I of Chapter VII in respect of the vehicle or any improvement to it, the difference between 100% and the percentage prescribed in section 386 or 386.1.1 that applied in determining the amount of the rebate, and
(b)  in any other case, 100%.
1991, c. 67, s. 247; 1994, c. 22, s. 499; 1997, c. 85, s. 564; 2005, c. 38, s. 370; 2009, c. 5, s. 616; 2009, c. 15, s. 509; 2015, c. 21, s. 668; 2021, c. 18, s. 183.
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle that the registrant at a particular time acquired or brought into Québec for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle; and
(2)  the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time for consideration equal to the amount that would be deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle, in respect of which that paragraph applies, if the formula in section 99R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) were read without reference to B; and
(2)  B is
(a)  where the registrant is deemed under section 242, 256 or 257 to have acquired the vehicle or a portion thereof at the particular time and the registrant was previously entitled to claim a rebate under subdivision 5 of Division I of Chapter VII in respect of the vehicle or any improvement to it, the difference between 100% and the percentage prescribed in section 386 or 386.1.1 that applied in determining the amount of the rebate, and
(b)  in any other case, 100%.
1991, c. 67, s. 247; 1994, c. 22, s. 499; 1997, c. 85, s. 564; 2005, c. 38, s. 370; 2009, c. 5, s. 616; 2009, c. 15, s. 509; 2015, c. 21, s. 668.
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle that the registrant at a particular time acquired or brought into Québec for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle; and
(2)  the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time for consideration equal to the amount that would be deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle, in respect of which that paragraph applies, if the formula in section 99R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) were read without reference to B; and
(2)  B is
(a)  where the registrant is deemed under section 242, 256 or 257 to have acquired the vehicle or a portion thereof at the particular time and the registrant was previously entitled to claim a rebate under sections 383 to 397.2 in respect of the vehicle or any improvement to it, the difference between 100% and the percentage prescribed in section 386 that applied in determining the amount of the rebate, and
(b)  in any other case, 100%.
1991, c. 67, s. 247; 1994, c. 22, s. 499; 1997, c. 85, s. 564; 2005, c. 38, s. 370; 2009, c. 5, s. 616; 2009, c. 15, s. 509.
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle that the registrant at a particular time acquired or brought into Québec for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle; and
(2)  the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time for consideration equal to the amount that would be deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle, in respect of which that paragraph applies, if the formula in section 99R2 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r. 1) were read without reference to B; and
(2)  B is
(a)  where the registrant is deemed under section 242, 256 or 257 to have acquired the vehicle or a portion thereof at the particular time and the registrant was previously entitled to claim a rebate under sections 383 to 397.2 in respect of the vehicle or any improvement to it, the difference between 100% and the percentage prescribed in section 386 that applied in determining the amount of the rebate, and
(b)  in any other case, 100%.
1991, c. 67, s. 247; 1994, c. 22, s. 499; 1997, c. 85, s. 564; 2005, c. 38, s. 370; 2009, c. 5, s. 616.
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle that the registrant at a particular time acquired or brought into Québec for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle; and
(2)  the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time for consideration equal to the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle to which that paragraph applies; and
(2)  B is
(a)  where the registrant is deemed under section 242, 256 or 257 to have acquired the vehicle or a portion thereof at the particular time and the registrant was previously entitled to claim a rebate under sections 383 to 397.2 in respect of the vehicle or any improvement to it, the difference between 100% and the percentage prescribed in section 386 that applied in determining the amount of the rebate, and
(b)  in any other case, 100%.
1991, c. 67, s. 247; 1994, c. 22, s. 499; 1997, c. 85, s. 564; 2005, c. 38, s. 370.
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle that the registrant at a particular time acquired or brought into Québec for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle; and
(2)  the amount determined by the formula

A × B.

For the purposes of this formula,
(1)  A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle at the particular time for consideration equal to the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle to which that paragraph applies; and
(2)  B is
(a)  where the registrant is deemed under section 242, 256 or 257 to have acquired the vehicle or a portion thereof at the particular time and the registrant was previously entitled to claim a rebate under sections 383 to 397 in respect of the vehicle or any improvement to it, the difference between 100% and the percentage prescribed in section 386 that applied in determining the amount of the rebate, and
(b)  in any other case, 100%.
1991, c. 67, s. 247; 1994, c. 22, s. 499; 1997, c. 85, s. 564.
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle acquired or brought into Québec at a particular time by the registrant for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle at that time is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle at that time; and
(2)  the amount determined by the formula

A x B.

For the purposes of this formula,
(1)  A is the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle for consideration equal to the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle to which that paragraph applies; and
(2)  B is
(a)  where the registrant is deemed under section 242, 256 or 257 to have acquired the vehicle or any portion thereof at that time and the registrant was entitled to claim a rebate under sections 383 to 397 in respect of any acquisition or bringing into Québec of the vehicle or any improvement to it, the difference between 100 % and the percentage prescribed for the purposes of section 386 or 386.1 that applied in determining the amount of the rebate, and
(b)  in any other case, 100 %.
1991, c. 67, s. 247; 1994, c. 22, s. 499.
247. For the purpose of determining an input tax refund of a registrant in respect of a passenger vehicle acquired or brought into Québec by the registrant for use as capital property in commercial activities of the registrant, the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle is deemed to be the lesser of
(1)  an amount equal to the tax payable by the registrant in respect of the acquisition or bringing into Québec of the vehicle; and
(2)  an amount equal to the tax that would be payable by the registrant in respect of the vehicle if the registrant acquired the vehicle for consideration equal to the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle in respect of which that paragraph applies.
This section does not apply in respect of an input tax refund determined under section 249.
1991, c. 67, s. 247.
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