T-0.1 - Act respecting the Québec sales tax

Section 279 Disposition versions

1994-06-17

279. Where a registrant is a prescribed registrant at any time in a reporting period, the registrant’s net tax for the period shall be determined in prescribed manner.

1991, c. 67, s. 279; 1993, c. 19, s. 205; 1994, c. 22, s. 510.

1993-06-15

279. Where a registrant who is a prescribed registrant throughout a reporting period makes taxable supplies of rights to play or participate in games of chance, the following rules apply:

(1)  the registrant may claim an input tax refund for the period equal to the amount, if any, by which the amount determined under subparagraph a exceeds the amount determined under subparagraph b:

(a)  the total tax, other than tax that the registrant is deemed under this title to have collected, in respect of all supplies made by the registrant that became collectible in the period;

(b)  the percentage determined in the prescribed manner of the total of all amounts each of which is

i.  consideration that became due in the period, or that was paid in the period without becoming due, for a supply of property or a service made to the registrant; or

ii.  an amount, other than consideration included under subparagraph i in any reporting period, paid in the period by the registrant to or for the benefit of a person where the amount is or would be, if the person were resident in Québec, required under sections 36 to 47.17 of the Taxation Act (chapter I-3) to be included in the income of that person from an office or employment;

(2)  tax that became payable, or that was paid without becoming payable, in the period by the registrant in respect of supplies made to the registrant shall not be included in determining any rebate under sections 383 to 397 or any input tax refund, other than an input tax refund determined under sections 233 and 234, of the registrant for any reporting period during which the registrant is a prescribed registrant;

(3)  any property or service acquired in the period by the registrant is deemed to have been acquired for use exclusively in activities other than commercial activities of the registrant; and

(4)  the registrant is deemed not to increase, in any reporting period during which the registrant is a prescribed registrant, the extent to which any capital property of the registrant is used in commercial activities of the registrant.

1991, c. 67, s. 279; 1993, c. 19, s. 205.

1992-07-01

279. Where a registrant who is a prescribed registrant throughout a reporting period makes taxable supplies of rights to play or participate in games of chance, the following rules apply:

(1)  the registrant may claim an input tax refund for the period equal to the amount, if any, by which the amount determined under subparagraph a exceeds the amount determined under subparagraph b:

(a)  the total tax, other than tax that the registrant is deemed under this title to have collected, in respect of all supplies made by the registrant that became collectible in the period;

(b)  8 % of the total of all amounts each of which is

i.  consideration that became due in the period, or that was paid in the period without becoming due, for a supply of property or a service made to the registrant; or

ii.  an amount, other than consideration included under subparagraph i in any reporting period, paid in the period by the registrant to or for the benefit of a person where the amount is or would be, if the person were resident in Québec, required under sections 36 to 47.17 of the Taxation Act (chapter I-3) to be included in the income of that person from an office or employment;

(2)  tax that became payable, or that was paid without becoming payable, in the period by the registrant in respect of supplies made to the registrant shall not be included in determining any rebate under sections 383 to 397 or any input tax refund, other than an input tax refund determined under sections 233 and 234, of the registrant for any reporting period during which the registrant is a prescribed registrant;

(3)  any property or service acquired in the period by the registrant is deemed to have been acquired for use exclusively in activities other than commercial activities of the registrant; and

(4)  the registrant is deemed not to increase, in any reporting period during which the registrant is a prescribed registrant, the extent to which any capital property of the registrant is used in commercial activities of the registrant.

1991, c. 67, s. 279.