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T-0.1 - Act respecting the Québec sales tax

Section 295
Disposition versions

Full text
295. Notwithstanding section 294, where at any time in a calendar quarter the total referred to in paragraph 1 exceeds the sum of the total referred to in paragraph 2 and $30,000 or, where the person is a public service body, $50,000:
(1)  the total of all amounts each of which is the value of the consideration (other than consideration referred to in section 75.2 that is attributable to goodwill of a business) that became due in the calendar quarter or was paid in that calendar quarter without having become due, to the person or an associate of the person at the beginning of the calendar quarter for taxable supplies made inside or outside Québec by the person or associate, other than
(a)  supplies of financial services;
(b)  supplies by way of sale of capital property of the person or associate; and
(c)  supplies of movable property that are deemed to be made otherwise than in the course of commercial activities for the purposes of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);
(2)  where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 60, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is
(a)  an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet, or
(b)  consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet;
the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.
1991, c. 67, s. 295; 1994, c. 22, s. 518; 1995, c. 1, s. 289; 1995, c. 63, s. 384; 1997, c. 85, s. 584; 2012, c. 28, s. 91; 2015, c. 21, s. 686.
295. Notwithstanding section 294, where at any time in a calendar quarter the total referred to in paragraph 1 exceeds the sum of the total referred to in paragraph 2 and $30,000 or, where the person is a public service body, $50,000:
(1)  the total of all amounts each of which is the value of the consideration (other than consideration referred to in section 75.2 that is attributable to goodwill of a business) that became due in the calendar quarter or was paid in that calendar quarter without having become due, to a person or an associate of the person at the beginning of the calendar quarter for taxable supplies (other than supplies of financial services and supplies by way of sale of capital property of the person or associate) made inside or outside Québec by the person or associate;
(2)  where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 60, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is
(a)  an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet, or
(b)  consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet;
the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.
1991, c. 67, s. 295; 1994, c. 22, s. 518; 1995, c. 1, s. 289; 1995, c. 63, s. 384; 1997, c. 85, s. 584; 2012, c. 28, s. 91.
295. Notwithstanding section 294, where at any time in a calendar quarter the total referred to in paragraph 1 exceeds the sum of the total referred to in paragraph 2 and $30,000 or, where the person is a public service body, $50,000:
(1)  the total of all amounts each of which is the value of the consideration, other than consideration referred to in section 75.2 that is attributable to goodwill of a business, that became due in the calendar quarter or was paid in that calendar quarter without having become due, to a person or an associate of the person at the beginning of the calendar quarter for taxable supplies, other than supplies by way of sale of capital property of the person or of the associate, made inside or outside Québec by the person or the associate in the course of commercial activities;
(2)  where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 60, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is
(a)  an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet, or
(b)  consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet;
the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.
1991, c. 67, s. 295; 1994, c. 22, s. 518; 1995, c. 1, s. 289; 1995, c. 63, s. 384; 1997, c. 85, s. 584.
295. Notwithstanding section 294, where at any time in a calendar quarter the total referred to in paragraph 1 exceeds the sum of the total referred to in paragraph 2 and $30,000:
(1)  the total of all amounts each of which is the value of the consideration, other than consideration referred to in section 75.2 that is attributable to goodwill of a business, that became due in the calendar quarter or was paid in that calendar quarter without having…become due, to a person or an associate of the person at the beginning of the calendar quarter for taxable supplies, other than supplies by…way of sale of capital property of the person or of the associate, made inside or outside Québec by the person or the associate in the…course of commercial activities;
(2)  where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable supply of a right to participate in a game of chance or is deemed, under section 60, to have made a supply in respect of a bet and the supply is a taxable supply, the total of all amounts each of which is
(a)  an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the…bet, or
(b)  consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet;
the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.
1991, c. 67, s. 295; 1994, c. 22, s. 518; 1995, c. 1, s. 289; 1995, c. 63, s. 384.
295. Notwithstanding section 294, where at any time in a calendar quarter
(1)  the total referred to in subparagraph a exceeds the sum of the total referred to in subparagraph b and $30 000:
(a)  the total of all amounts each of which is the value of the consideration, other than consideration referred to in section 75.2 that is attributable to goodwill of a business, that became due in the calendar quarter or was paid in that calendar quarter without having become due, to a person or an associate of the person at the beginning of the calendar quarter for taxable or non-taxable supplies, other than supplies by way of sale of capital property of the person or of the associate, made inside or outside Québec by the person or the associate in the course of commercial activities;
(b)  where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable or non-taxable supply of a right to participate in a game of chance or is deemed, under section 60, to have made a supply in respect of a bet and the supply is a taxable or non-taxable supply, the total of all amounts each of which is
i.  an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet; or
ii.  consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet; or
(2)  all or substantially all of the amounts referred to in subparagraph a of paragraph 1 do not relate to a supply of incorporeal movable property, immovables or services;
the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.
However, where the person is a charity, subparagraph 2 of the first paragraph does not apply.
1991, c. 67, s. 295; 1994, c. 22, s. 518; 1995, c. 1, s. 289.
295. Notwithstanding section 294, where at any time in a calendar quarter
(1)  the total referred to in subparagraph a exceeds the sum of the total referred to in subparagraph b and $30 000:
(a)  the total of all amounts each of which is the value of the consideration, other than consideration referred to in section 75.2 that is attributable to goodwill of a business, that became due in the calendar quarter or was paid in that calendar quarter without having become due, to a person or an associate of the person at the beginning of the calendar quarter for taxable or non-taxable supplies, other than supplies by way of sale of capital property of the person or of the associate, made inside or outside Québec by the person or the associate in the course of commercial activities;
(b)  where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable or non-taxable supply of a right to participate in a game of chance or is deemed, under section 60, to have made a supply in respect of a bet and the supply is a taxable or non-taxable supply, the total of all amounts each of which is
i.  an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet; or
ii.  consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet; or
(2)  all or substantially all of the amounts referred to in subparagraph a of paragraph 1 do not relate to a supply of incorporeal movable property, immovables or services;
the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.
1991, c. 67, s. 295; 1994, c. 22, s. 518.
295. Notwithstanding section 294, where at any time in a calendar quarter
(1)  the total referred to in subparagraph a exceeds the sum of the total referred to in subparagraph b and $30 000:
(a)  the total of all amounts each of which is the value of the consideration that became due in the calendar quarter or was paid in that calendar quarter without having become due, to a person or to an associate of the person at the beginning of the calendar quarter for taxable or non-taxable supplies, other than supplies by way of sale of capital property of the person or of the associate, made by the person or the associate in the course of commercial activities;
(b)  where, in the calendar quarter, the person or an associate of the person at the beginning of the calendar quarter made a taxable or non-taxable supply of a right to participate in a game of chance or is deemed, under section 60, to have made a supply in respect of a bet and the supply is a taxable or non-taxable supply, the total of all amounts each of which is
i.  an amount of money paid or payable by the person or the associate as a prize or winnings in the game or in satisfaction of the bet; or
ii.  consideration paid or payable by the person or the associate for property or a service that is given as a prize or winnings in the game or in satisfaction of the bet; or
(2)  all or substantially all of the amounts referred to in subparagraph a of paragraph 1 do not relate to a supply of services;
the person is not a small supplier throughout the period beginning immediately before that time and ending on the last day of the calendar quarter.
1991, c. 67, s. 295.
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