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T-0.1 - Act respecting the Québec sales tax

Section 301
Disposition versions

Full text
301. The rules set out in the second paragraph apply where
(1)  an insurer to whom movable property has been transferred from a person in circumstances in which section 298 applies makes at any time a taxable supply of the property by way of sale, other than a supply deemed, under this Title, to have been made;
(2)  the insurer was not deemed under section 300.1, 300.2 or 301.2 to have received a supply of the property at an earlier time;
(2.1)  the property is not a road vehicle within the meaning of the Highway Safety Code (chapter C-24.2) other than a road vehicle exempt from registration under section 14 of the Highway Safety Code; and
(3)  no tax would have been payable by the insurer had the insurer purchased the property in Québec from the person at the time the property was transferred;
(4)  (subparagraph repealed).
The insurer is deemed to have received a supply by way of sale of the property immediately before that time for consideration equal to the consideration for the supply referred to in subparagraph 1 of the first paragraph and, except if the supply is a zero-rated supply, to have paid, immediately before that time, all tax payable in respect of the supply deemed under this paragraph to have been received, which is deemed to be equal to the amount determined by the formula

A − B.

For the purposes of this formula,
(1)  A is tax calculated on that consideration; and
(2)  B is the total of all amounts each of which is an input tax refund or a rebate under Division I of Chapter VII that the insurer was entitled to claim in respect of the property or an improvement thereto.
1991, c. 67, s. 301; 1994, c. 22, s. 522; 1995, c. 63, s. 404; 1997, c. 85, s. 594; 2001, c. 51, s. 275; 2001, c. 53, s. 323.
301. The rules set out in the second paragraph apply where
(1)  an insurer to whom movable property has been transferred from a person in circumstances in which section 298 applies makes at any time a taxable supply of the property by way of sale, other than a supply deemed, under this Title, to have been made;
(2)  the insurer was not deemed under section 300.1, 300.2 or 301.2 to have received a supply of the property at an earlier time;
(3)  no tax would have been payable by the insurer had the insurer purchased the property in Québec from the person at the time the property was transferred; and
(4)  (subparagraph repealed).
The insurer is deemed to have received a supply of the property immediately before that time for consideration equal to the consideration for the supply referred to in subparagraph 1 of the first paragraph and to have paid, immediately before that time, all tax payable in respect of the supply deemed under this paragraph to have been received, which is deemed to be equal to the amount determined by the formula

A - B.

For the purposes of this formula,
(1)  A is tax calculated on that consideration; and
(2)  B is the total of all amounts each of which is an input tax refund or a rebate under Division I of Chapter VII that the insurer was entitled to claim in respect of the property or an improvement thereto.
1991, c. 67, s. 301; 1994, c. 22, s. 522; 1995, c. 63, s. 404; 1997, c. 85, s. 594.
301. The rules set out in the second paragraph apply where
(1)  an insurer to whom movable property has been transferred from a person in circumstances in which section 298 applies makes at any time a taxable supply of the property by way of sale, other than a supply deemed, under any provision of this Act other than sections 41.0.1 to 41.6, to have been made;
(2)  the insurer was not deemed under section 300.1, 300.2 or 301.2 to have received a supply of the property at an earlier time;
(3)  no tax would have been payable by the insurer had the insurer purchased the property in Québec from the person at the time the property was transferred; and
(4)  (subparagraph repealed).
The insurer is deemed to have received a supply of the property immediately before that time for consideration equal to the consideration for the supply referred to in subparagraph 1 of the first paragraph and to have paid, immediately before that time, tax in respect of the supply deemed under this paragraph to have been received equal to the amount determined by the formula

A - B.

For the purposes of this formula,
(1)  A is tax calculated on that consideration; and
(2)  B is the total of all amounts each of which is an input tax refund or a rebate under Division I of Chapter VII that the insurer was entitled to claim in respect of the property or an improvement thereto.
1991, c. 67, s. 301; 1994, c. 22, s. 522; 1995, c. 63, s. 404.
301. The rules set out in the second paragraph apply where
(1)  an insurer to whom movable property has been transferred from a person in circumstances in which section 298 applies makes at any time a taxable or non-taxable supply of the property by way of sale, other than a supply deemed, under any provision of this Act other than sections 41.1 to 41.6, to have been made;
(2)  the insurer was not deemed under section 300.1, 300.2 or 301.2 to have received a supply of the property at an earlier time;
(3)  no tax would have been payable by the insurer had the insurer purchased the property in Québec from the person, otherwise than by way of a non-taxable supply, at the time the property was transferred; and
(4)  the person had not last acquired the property by way of a non-taxable supply before it was transferred.
The insurer is deemed to have received a supply of the property immediately before that time for consideration equal to the consideration for the supply referred to in subparagraph 1 of the first paragraph and to have paid, immediately before that time, tax in respect of the supply deemed under this paragraph to have been received equal to the amount determined by the formula

A - B.

For the purposes of this formula,
(1)  A is tax calculated on that consideration; and
(2)  B is the total of all amounts each of which is a rebate under Division I of Chapter VII that the insurer was entitled to claim in respect of the property or an improvement thereto.
1991, c. 67, s. 301; 1994, c. 22, s. 522.
301. Where at any time an insurer to whom property has been transferred by another person in the course of settling an insurance claim makes a taxable or non-taxable supply of the property and the insurer provides evidence to establish to the satisfaction of the Minister that the other person has not received and is not entitled to claim an input tax refund or a rebate under Division I of Chapter VII in respect of the property, the insurer is deemed
(1)  to have acquired the property, immediately before that time, for consideration equal to the consideration for the particular supply; and
(2)  to have paid tax, immediately before that time, in respect of the acquisition of the property, calculated on that consideration.
1991, c. 67, s. 301.
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