T-0.1 - Act respecting the Québec sales tax

Section 327.6.5 Disposition versions

2022-06-08

327.6.5. For the purposes of this division and of any of sections 18, 18.0.1.1 and 18.0.1.2, the rules set out in the second paragraph apply if

(1)  a registrant (in this section referred to as the “lessee”) is the recipient of a particular taxable supply of corporeal movable property made by way of lease, licence or similar arrangement by a particular non-resident person;

(2)  a particular person other than the lessee has physical possession of the property immediately after the particular time that is at the end of the period during which possession or use of the property is provided to the lessee under the arrangement;

(3)  where the particular person is a registrant, the particular person did not acquire physical possession of the property before the particular time for the purpose of making a taxable supply in Québec of a commercial service in respect of the property to the particular non-resident person or to another non-resident person;

(4)  the lessee does not retain possession or use of the property after the particular time as the recipient of a taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person; and

(5)  another registrant does not have possession or use of the property immediately after the particular time as the recipient of a taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person.

The rules to which the first paragraph refers are as follows:

(1)  the lessee is deemed to have caused, at the particular time, physical possession of the property to be transferred to the particular person at the place where the particular person has physical possession of the property immediately after the particular time;

(2)  where the particular person is a registrant and has physical possession of the property immediately after the particular time as the recipient of a supply referred to in subparagraph a of subparagraph 3 of the first paragraph of section 327.2, the particular person is deemed to have acquired, at the particular time and at the place referred to in subparagraph 1, physical possession of the property as the recipient of that supply; and

(3)  where the particular person is a registrant and has physical possession of the property immediately after the particular time for the purpose of making a supply referred to in any of subparagraphs b to d of subparagraph 3 of the first paragraph of section 327.2, the particular person is deemed to have acquired, at the particular time and at the place referred to in subparagraph 1, physical possession of the property for that purpose.

2021, c. 14, s. 232; 2022, c. 23, s. 194.

2021-06-02

327.6.5. For the purposes of this division and of section 18, the rules set out in the second paragraph apply if

(1)  a registrant (in this section referred to as the “lessee”) is the recipient of a particular taxable supply of corporeal movable property made by way of lease, licence or similar arrangement by a particular non-resident person;

(2)  a particular person other than the lessee has physical possession of the property immediately after the particular time that is at the end of the period during which possession or use of the property is provided to the lessee under the arrangement;

(3)  where the particular person is a registrant, the particular person did not acquire physical possession of the property before the particular time for the purpose of making a taxable supply in Québec of a commercial service in respect of the property to the particular non-resident person or to another non-resident person;

(4)  the lessee does not retain possession or use of the property after the particular time as the recipient of a taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person; and

(5)  another registrant does not have possession or use of the property immediately after the particular time as the recipient of a taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person.

The rules to which the first paragraph refers are as follows:

(1)  the lessee is deemed to have caused, at the particular time, physical possession of the property to be transferred to the particular person at the place where the particular person has physical possession of the property immediately after the particular time;

(2)  where the particular person is a registrant and has physical possession of the property immediately after the particular time as the recipient of a supply referred to in subparagraph a of subparagraph 3 of the first paragraph of section 327.2, the particular person is deemed to have acquired, at the particular time and at the place referred to in subparagraph 1, physical possession of the property as the recipient of that supply; and

(3)  where the particular person is a registrant and has physical possession of the property immediately after the particular time for the purpose of making a supply referred to in any of subparagraphs b to d of subparagraph 3 of the first paragraph of section 327.2, the particular person is deemed to have acquired, at the particular time and at the place referred to in subparagraph 1, physical possession of the property for that purpose.

2021, c. 14, s. 232.