T-0.1 - Act respecting the Québec sales tax

Section 327 Disposition versions

1995-12-15

327. For the purposes of this division, “non-resident person” means a person not resident in Québec who is not registered under Division I of Chapter VIII.

1991, c. 67, s. 327; 1995, c. 1, s. 292; 1995, c. 63, s. 411.

1995-01-30

327. For the purposes of this division,

“non-resident person” means a person not resident in Québec who is not registered under Division I of Chapter VIII;

“taxable supply” means a supply that is made in the course of a commercial activity.

1991, c. 67, s. 327; 1995, c. 1, s. 292.

1992-07-01

327. Where a registrant who has acquired, manufactured or produced property, delivers the property, at any time, to a particular person in Québec in the performance of an obligation of a person who is neither resident in Québec nor a registrant to supply the property, the registrant is deemed

(1)  to have made a supply of the property in Québec to the person not resident in Québec for consideration equal to

(a)  the greater of the value of the consideration for the supply by the registrant to the person not resident in Québec and the value of the consideration for the supply by the person not resident in Québec to the particular person; or

(b)  where the person not resident in Québec and the particular person are not dealing with each other at arm’s length or where the registrant cannot reasonably determine the value of the consideration in accordance with subparagraph a, the value that would be reasonable in the circumstances for the supply of the property to the particular person if, at the time the property was delivered to the particular person, the person not resident in Québec were dealing at arm’s length with the particular person; and

(2)  except where the supply is an exempt supply or a non-taxable supply, to have collected at that time tax in respect of the supply, calculated on that consideration.

1991, c. 67, s. 327.