T-0.1 - Act respecting the Québec sales tax

Section 26.2 Disposition versions

2017-02-08

26.2. For the purposes of this section and sections 26.3 to 26.5,

“external charge” has the meaning assigned by section 217 of the Excise Tax Act (R.S.C. 1985, c. E-15);

“province” has the meaning assigned by section 433.15.1;

“qualifying consideration” has the meaning assigned by section 217 of the Excise Tax Act;

“qualifying establishment” means a permanent establishment within the meaning of subsection 1 of section 123 of the Excise Tax Act or within the meaning of subsection 2 of section 132.1 of that Act;

“qualifying service” means any service or anything done by an employee in relation to the office or employment of the employee;

“qualifying taxpayer” has the meaning assigned by subsection 1 of section 217.1 of the Excise Tax Act;

“specified year” has the meaning assigned by section 217 of the Excise Tax Act.

For the purposes of the definition of “qualifying service” in the first paragraph, an employee includes an individual who agrees to become an employee.

Despite the first paragraph, where the qualifying taxpayer is a selected listed financial institution that is a stratified investment plan, a non-stratified investment plan or an investment plan that is a pension entity of a pension plan or a private investment plan, but is not a selected listed financial institution for the purposes of Part IX of the Excise Tax Act throughout a reporting period in a particular fiscal year, and where an election made under the first paragraph of section 433.19.15 in relation to a series of the qualifying taxpayer or under the second or third paragraph of that section is in effect throughout the particular fiscal year, “external charge” and “qualifying consideration” have the meaning that would be assigned to those expressions by section 217 of the Excise Tax Act if no reference were made to paragraph c of any of subsections 3, 4 and 5 of section 225.4 of that Act, as the case may be.

2012, c. 28, s. 42; 2015, c. 21, s. 633; 2017, c. 1, s. 445.

2015-10-21

26.2. For the purposes of this section and sections 26.3 to 26.5,

“external charge” has the meaning assigned by section 217 of the Excise Tax Act (R.S.C. 1985, c. E-15);

“province” has the meaning assigned by section 433.15.1;

“qualifying consideration” has the meaning assigned by section 217 of the Excise Tax Act;

“qualifying establishment” means a permanent establishment within the meaning of subsection 1 of section 123 of the Excise Tax Act or within the meaning of subsection 2 of section 132.1 of that Act;

“qualifying service” means any service or anything done by an employee in relation to the office or employment of the employee;

“qualifying taxpayer” has the meaning assigned by subsection 1 of section 217.1 of the Excise Tax Act;

“specified year” of a person means

(1)  in the case of a person that is described in paragraph 1 or 1.1 of the definition of “taxation year” in section 1, the taxation year of the person;

(2)  in the case of a person that is a registrant, other than a person described in paragraph 1, the fiscal year of the person; and

(3)  in any other case, the calendar year.

For the purposes of the definition of “qualifying service” in the first paragraph, an employee includes an individual who agrees to become an employee.

Despite the first paragraph, where the qualifying taxpayer is a selected listed financial institution that is a stratified investment plan, a non-stratified investment plan or an investment plan that is a pension entity of a pension plan or a private investment plan, but is not a selected listed financial institution for the purposes of Part IX of the Excise Tax Act throughout a reporting period in a particular fiscal year, and where an election made under the first paragraph of section 433.19.15 in relation to a series of the qualifying taxpayer or under the second or third paragraph of that section is in effect throughout the particular fiscal year, “external charge” and “qualifying consideration” have the meaning that would be assigned to those expressions by section 217 of the Excise Tax Act if no reference were made to paragraph c of any of subsections 3, 4 and 5 of section 225.4 of that Act, as the case may be.

2012, c. 28, s. 42; 2015, c. 21, s. 633.

2012-12-07

26.2. For the purposes of this section and sections 26.3 to 26.5,

“external charge” has the meaning assigned by section 217 of the Excise Tax Act (R.S.C. 1985, c. E-15);

“qualifying consideration” has the meaning assigned by section 217 of the Excise Tax Act;

“qualifying establishment” means a permanent establishment within the meaning of subsection 1 of section 123 of the Excise Tax Act or within the meaning of subsection 2 of section 132.1 of that Act;

“qualifying service” means any service or anything done by an employee in relation to the office or employment of the employee;

“qualifying taxpayer” has the meaning assigned by subsection 1 of section 217.1 of the Excise Tax Act;

“specified year” of a person means

(1)  in the case of a person that is described in paragraph 1 or 1.1 of the definition of “taxation year” in section 1, the taxation year of the person;

(2)  in the case of a person that is a registrant, other than a person described in paragraph 1, the fiscal year of the person; and

(3)  in any other case, the calendar year.

For the purposes of the definition of “qualifying service” in the first paragraph, an employee includes an individual who agrees to become an employee.

2012, c. 28, s. 42.