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T-0.1 - Act respecting the Québec sales tax
Section 252
Disposition versions
252. Notwithstanding sections 250 and 251, for the purpose of determining an input tax refund of a registrant who is an individual or a partnership, where the registrant at a particular time acquires or brings into Québec a passenger vehicle or an aircraft for use as capital property of the registrant but not for use exclusively in commercial activities of the registrant and tax is payable by the registrant in respect of the acquisition or bringing into Québec, the following rules apply:
(1) the registrant is deemed to have acquired the vehicle or aircraft on the last day of each taxation year of the registrant ending after that time; and
(2) the registrant is deemed to have paid, at that time, tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft equal to the amount determined by multiplying the following amount by 9.975/109.975:
(a) where an amount in respect of the vehicle or aircraft is required by section 41 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and
(b) in any other case, the part or amount, prescribed under the Taxation Act, of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
252. Notwithstanding sections 250 and 251, for the purpose of determining an input tax refund of a registrant who is an individual or a partnership, where the registrant at a particular time acquires or brings into Québec a passenger vehicle or an aircraft for use as capital property of the registrant but not for use exclusively in commercial activities of the registrant and tax is payable by the registrant in respect of the acquisition or bringing into Québec, the following rules apply:
(1) the registrant is deemed to have acquired the vehicle or aircraft on the last day of each taxation year of the registrant ending after that time; and
(2) the registrant is deemed to have paid, at that time, tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft equal to the amount determined by multiplying the following amount by 9.5/109.5:
(a) where an amount in respect of the vehicle or aircraft is required by section 41 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and
(b) in any other case, the part or amount, prescribed under the Taxation Act, of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
252. Notwithstanding sections 250 and 251, for the purpose of determining an input tax refund of a registrant who is an individual or a partnership, where the registrant at a particular time acquires or brings into Québec a passenger vehicle or an aircraft for use as capital property of the registrant but not for use exclusively in commercial activities of the registrant and tax is payable by the registrant in respect of the acquisition or bringing into Québec, the following rules apply:
(1) the registrant is deemed to have acquired the vehicle or aircraft on the last day of each taxation year of the registrant ending after that time; and
(2) the registrant is deemed to have paid, at that time, tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft equal to the amount determined by multiplying the following amount by 8.5/108.5:
(a) where an amount in respect of the vehicle or aircraft is required by section 41 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and
(b) in any other case, the part or amount, prescribed under the Taxation Act, of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
252. Notwithstanding sections 250 and 251, for the purpose of determining an input tax refund of a registrant who is an individual or a partnership, where the registrant at a particular time acquires or brings into Québec a passenger vehicle or an aircraft for use as capital property of the registrant but not for use exclusively in commercial activities of the registrant and tax is payable by the registrant in respect of the acquisition or bringing into Québec, the following rules apply:
(1) the registrant is deemed to have acquired the vehicle or aircraft on the last day of each taxation year of the registrant ending after that time; and
(2) the registrant is deemed to have paid, at that time, tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft equal to the amount determined by multiplying the following amount by 7.5/107.5:
(a) where an amount in respect of the vehicle or aircraft is required by section 41 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and
(b) in any other case, the part or amount, prescribed under the Taxation Act, of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
252. Notwithstanding sections 250 and 251, for the purpose of determining the input tax refund of a registrant who is an individual or a partnership, where the registrant at a particular time acquires or brings into Québec a passenger vehicle or an aircraft, in respect of which tax is payable by the registrant, for use as capital property of the registrant but not for use exclusively in commercial activities of the registrant, the following rules apply:
(1) the registrant is deemed to have acquired the vehicle or aircraft on the last day of each taxation year of the registrant ending after that time; and
(2) the registrant is deemed to have paid, at that time, tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft, equal to the amount determined by the formula
A x B.
For the purposes of this formula,
(1) A is the tax fraction; and
(2) B is
(a) where an amount in respect of the vehicle or aircraft is required by section 41 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and
(b) in any other case, the part or amount, prescribed under the Taxation Act, of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
252. Notwithstanding sections 250 and 251, for the purpose of determining the input tax refund of a registrant who is an individual or a partnership, where the registrant at a particular time acquires or brings into Québec a passenger vehicle or an aircraft, in respect of which tax is payable by the registrant, for use as capital property of the registrant but not for use exclusively in commercial activities of the registrant, the following rules apply:
(1) the registrant is deemed to have acquired the vehicle or aircraft on the last day of each taxation year of the registrant ending after that time; and
(2) the registrant is deemed to have paid, at that time, tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft, equal to the amount determined by the formula
A x B.
For the purposes of this formula,
(1) A is the tax fraction; and
(2) B is
(a) where an amount in respect of the vehicle or aircraft is required by section 41 or 111 of the Taxation Act (chapter I-3) to be included in computing the income of an individual for a taxation year of the individual ending in that taxation year of the registrant, nil, and
(b) in any other case, the part or amount, prescribed under the Taxation Act, of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that taxation year of the registrant.
This section ceases to apply in respect of a passenger vehicle if the registrant begins, at any time during a taxation year, to use the vehicle for any purpose which, by reason of paragraph 1 of section 206.1, would not entitle him to claim an input tax refund in respect of the vehicle if he acquired it at that time.
252. For the purpose of determining the input tax refund of a registrant who is an individual or a partnership, where, in a taxation year of the registrant, the registrant acquires or brings into Québec a passenger vehicle or aircraft, in respect of which tax is payable by the registrant, for use as capital property not exclusively in commercial activities of the registrant, the registrant is deemed to have paid tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft, that became payable on the last day of the last reporting period of the registrant beginning in that taxation year and in each subsequent taxation year, equal to the amount determined by the formula
A x B.
For the purposes of this formula,
(1) A is the tax fraction; and
(2) B is the part or amount, prescribed under the Taxation Act (chapter I-3), of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that or the subsequent taxation year, as the case may be.
This section ceases to apply in respect of a passenger vehicle if the registrant begins, at any time during a taxation year, to use the vehicle for any purpose which, by reason of paragraph 1 of section 206.1, would not entitle him to claim an input tax refund in respect of the vehicle if he acquired it at that time.
252. For the purpose of determining the input tax refund of a registrant who is an individual or a partnership, where, in a taxation year of the registrant, the registrant acquires or brings into Québec a passenger vehicle or aircraft, in respect of which tax is payable by the registrant, for use as capital property not exclusively in commercial activities of the registrant, the registrant is deemed to have paid tax in respect of the acquisition or bringing into Québec of the vehicle or aircraft, that became payable on the last day of the last reporting period of the registrant beginning in that taxation year and in each subsequent taxation year, equal to the amount determined by the formula
A x B.
For the purposes of this formula,
(1) A is the tax fraction; and
(2) B is the part or amount, prescribed under the Taxation Act (chapter I-3), of the capital cost of the vehicle or aircraft that was deducted under that Act in computing the income of the registrant from those commercial activities for that or the subsequent taxation year, as the case may be.
