T-0.1 - Act respecting the Québec sales tax

Section 327.5 Disposition versions

2022-06-08

327.5. For the purposes of this division and of any of sections 18, 18.0.1.1 and 18.0.1.2, where a registrant at a particular time transfers physical possession of corporeal movable property to a depositary solely for the purpose of storing or shipping the property and the depositary has not, at or before that particular time, given the registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of the transfer of physical possession of the property, the following rules apply:

(1)  where, under the agreement with the depositary for storing or shipping the property, the depositary is required to transfer physical possession of the property to another person, other than the registrant, that is named at the particular time in the agreement,

(a)  the registrant is deemed not to have caused physical possession of the property to be transferred to the depositary and the depositary is deemed not to have acquired physical possession of the property,

(b)  the registrant is deemed to have caused physical possession of the property to be transferred to the other person at the particular time and at the place where physical possession of the property is transferred to the other person by the depositary,

(c)  the other person is deemed to have acquired physical possession of the property from the registrant for the purpose for which the other person is acquiring physical possession of the property from the depositary, and

(d)  that acquisition of physical possession of the property is deemed to have occurred at the particular time and at the place where physical possession of the property is transferred to the other person by the depositary; and

(2)  where, under the agreement with the depositary for storing or shipping the property, the depositary is required to transfer physical possession of the property to the registrant or to another person (in this section referred to as the “consignee”) that is to be identified after the particular time,

(a)  the registrant is deemed to retain physical possession of the property, and the depositary is deemed not to have acquired physical possession of the property, throughout the period beginning at the particular time and ending at another time that is the earliest of

i.  the time at which the depositary transfers physical possession of the property to the registrant,

ii.  the time at which the registrant gives to the consignee sufficient documentation to enable the consignee to require the depositary to transfer physical possession of the property to the consignee,

iii.  the time at which the registrant directs the depositary in writing to transfer physical possession of the property to the consignee,

iv.  the time at which the depositary transfers physical possession of the property to the consignee, and

v.  where the depositary is acquiring physical possession of the property for the purpose of storing the property, the time at which the depositary gives to the registrant a certificate that contains the information set out in subparagraph 4 of the first paragraph of section 327.2 in respect of the property,

(b)  if the other time referred to in subparagraph a is described in any of subparagraphs ii to iv of subparagraph a,

i.  the registrant is deemed to have caused physical possession of the property to be transferred to the consignee at the other time and at the place where physical possession of the property is transferred to the consignee by the depositary,

ii.  the consignee is deemed to have acquired physical possession of the property from the registrant for the purpose for which the consignee is acquiring physical possession of the property from the depositary, and

iii.  that acquisition of physical possession of the property is deemed to have occurred at the other time and at the place where physical possession of the property is transferred to the consignee by the depositary, and

(c)  if the other time referred to in subparagraph a is described in subparagraph v of subparagraph a,

i.  the transfer of physical possession of the property by the registrant to the consignee, and the acquisition of physical possession of the property by the consignee from the registrant, are deemed to have occurred at the other time and not at the particular time, and

ii.  the certificate referred to in that subparagraph v is deemed to be the certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that transfer and that acquisition.

1995, c. 1, s. 293; 2021, c. 14, s. 230; 2022, c. 23, s. 192.

2021-06-02

327.5. For the purposes of this division and of section 18, where a registrant at a particular time transfers physical possession of corporeal movable property to a depositary solely for the purpose of storing or shipping the property and the depositary has not, at or before that particular time, given the registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of the transfer of physical possession of the property, the following rules apply:

(1)  where, under the agreement with the depositary for storing or shipping the property, the depositary is required to transfer physical possession of the property to another person, other than the registrant, that is named at the particular time in the agreement,

(a)  the registrant is deemed not to have caused physical possession of the property to be transferred to the depositary and the depositary is deemed not to have acquired physical possession of the property,

(b)  the registrant is deemed to have caused physical possession of the property to be transferred to the other person at the particular time and at the place where physical possession of the property is transferred to the other person by the depositary,

(c)  the other person is deemed to have acquired physical possession of the property from the registrant for the purpose for which the other person is acquiring physical possession of the property from the depositary, and

(d)  that acquisition of physical possession of the property is deemed to have occurred at the particular time and at the place where physical possession of the property is transferred to the other person by the depositary; and

(2)  where, under the agreement with the depositary for storing or shipping the property, the depositary is required to transfer physical possession of the property to the registrant or to another person (in this section referred to as the “consignee”) that is to be identified after the particular time,

(a)  the registrant is deemed to retain physical possession of the property, and the depositary is deemed not to have acquired physical possession of the property, throughout the period beginning at the particular time and ending at another time that is the earliest of

i.  the time at which the depositary transfers physical possession of the property to the registrant,

ii.  the time at which the registrant gives to the consignee sufficient documentation to enable the consignee to require the depositary to transfer physical possession of the property to the consignee,

iii.  the time at which the registrant directs the depositary in writing to transfer physical possession of the property to the consignee,

iv.  the time at which the depositary transfers physical possession of the property to the consignee, and

v.  where the depositary is acquiring physical possession of the property for the purpose of storing the property, the time at which the depositary gives to the registrant a certificate that contains the information set out in subparagraph 4 of the first paragraph of section 327.2 in respect of the property,

(b)  if the other time referred to in subparagraph a is described in any of subparagraphs ii to iv of subparagraph a,

i.  the registrant is deemed to have caused physical possession of the property to be transferred to the consignee at the other time and at the place where physical possession of the property is transferred to the consignee by the depositary,

ii.  the consignee is deemed to have acquired physical possession of the property from the registrant for the purpose for which the consignee is acquiring physical possession of the property from the depositary, and

iii.  that acquisition of physical possession of the property is deemed to have occurred at the other time and at the place where physical possession of the property is transferred to the consignee by the depositary, and

(c)  if the other time referred to in subparagraph a is described in subparagraph v of subparagraph a,

i.  the transfer of physical possession of the property by the registrant to the consignee, and the acquisition of physical possession of the property by the consignee from the registrant, are deemed to have occurred at the other time and not at the particular time, and

ii.  the certificate referred to in that subparagraph v is deemed to be the certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that transfer and that acquisition.

1995, c. 1, s. 293; 2021, c. 14, s. 230.

1995-01-30

327.5. For the purposes of this division and of subparagraph 3 of the first paragraph of section 18, where a registrant at any time transfers physical possession of corporeal movable property to a depositary solely for the purpose of storing or shipping the property and either the depositary is a carrier to whom physical possession of the property has been transferred solely for the purpose of shipping the property or the depositary has not, at or before that time, given the registrant a certificate described in subparagraph 3 of the first paragraph of section 327.2, the following rules apply:

(1)  where, under the agreement with the depositary for storing or shipping the property, the depositary is required to transfer physical possession of the property to a person, other than the registrant, who is named at that time in the agreement,

(a)  the registrant is deemed to have transferred physical possession of the property to that person at that time and that person is deemed to have acquired physical possession of the property at that time, and

(b)  the registrant is deemed not to have transferred physical possession of the property to the depositary and the depositary is deemed not to have acquired physical possession of the property; and

(2)  where, under the agreement with the depositary for storing or shipping the property, the depositary is required to transfer physical possession of the property to the registrant or to another person (in this section referred to as the “consignee”) who is to be identified at a later time,

(a)  the registrant is deemed to retain physical possession of the property, and the depositary is deemed not to have acquired physical possession of the property, throughout the period beginning at that time and ending at the earliest of

i.  the time the consignee becomes identified,

ii.  the time the depositary transfers physical possession of the property to the registrant, and

iii.  where the depositary is not a carrier to whom physical possession of the property has been transferred for the sole purpose of shipping the property, the time the depositary gives the registrant a certificate of the depositary described in subparagraph 3 of the first paragraph of section 327.2,

(b)  where the depositary is not a carrier to whom physical possession of the property has been transferred for the sole purpose of shipping the property and the depositary, at a particular time before the time the consignee becomes identified, gives the registrant a certificate of the depositary described in subparagraph 3 of the first paragraph of section 327.2, the registrant is deemed to have transferred physical possession of the property to the depositary at the particular time and the depositary is deemed to have acquired physical possession of the property at the particular time for the purpose of making a supply of a commercial service in respect of the property to the owner of the property under an agreement with the owner, and

(c)  where the consignee becomes identified at a particular time before the depositary gives the registrant a certificate of the depositary described in subparagraph 3 of the first paragraph of section 327.2 in the circumstances described in subparagraph b, the registrant is deemed to have transferred physical possession of the property to the consignee at the particular time and the consignee is deemed to have acquired physical possession of the property at the particular time.

For the purposes of subparagraph 2 of the first paragraph, a consignee becomes identified at the earliest of

(1)  the time the registrant gives the consignee such documents in writing as are sufficient to enable the consignee to require the depositary to transfer physical possession of the property to the consignee,

(2)  the time the registrant directs the depositary in writing to transfer physical possession of the property to the consignee, and

(3)  the time the depositary transfers physical possession of the property to the consignee.

1995, c. 1, s. 293.