T-0.1 - Act respecting the Québec sales tax

Section 327.7 Disposition versions

2021-06-02

327.7. For the purpose of determining an input tax refund of, or the amount of a rebate payable under subdivision 5 or 5.2 of Division I of Chapter VII to, a particular person, where a non-resident person makes a supply of corporeal movable property to the particular person or, if the particular person is a registrant, causes physical possession of corporeal movable property (other than property of a person that is resident in Québec) to be transferred in Québec to the particular person, where the non-resident person has paid tax in respect of the bringing into Québec of the property or has paid tax in respect of a supply of the property deemed under section 327.1 to have been made by a registrant and where the non-resident person provides to the particular person evidence, satisfactory to the Minister, that the tax has been paid, the particular person is deemed

(1)  to have paid, at the time the non-resident person paid that tax, tax in respect of a supply of the property to the particular person equal to that tax, and

(2)  where the particular person is a registrant and the non-resident person causes physical possession of the property to be transferred in Québec to the particular person, to have acquired the property for use exclusively in commercial activities of the particular person.

This section applies only

(1)  where the non-resident person makes a supply of the property to the particular person, if the non-resident person delivers the property, or makes it available, in Québec to the particular person before the property is used in Québec by or on behalf of the non-resident person, or

(2)  where the particular person is a registrant and the non-resident person causes physical possession of the property to be transferred in Québec to the particular person, if the non-resident person does so in circumstances in which the particular person is acquiring physical possession of the property for the purpose of making a taxable supply in Québec of a commercial service in respect of the property to the non-resident person.

1995, c. 1, s. 293; 2015, c. 21, s. 690; 2021, c. 14, s. 233.

2015-10-21

327.7. For the purpose of determining an input tax refund of, or the amount of a rebate payable under subdivision 5 or 5.2 of Division I of Chapter VII to, a particular person, where a non-resident person makes a supply of corporeal movable property to the particular person or, if the particular person is a registrant, causes physical possession of corporeal movable property to be transferred in Québec to the particular person, where the non-resident person has paid tax in respect of the bringing into Québec of the property or has paid tax in respect of a supply of the property deemed under section 327.1 to have been made by a registrant and where the non-resident person provides to the particular person evidence, satisfactory to the Minister, that the tax has been paid, the particular person is deemed

(1)  to have paid, at the time the non-resident person paid that tax, tax in respect of a supply of the property to the particular person equal to that tax, and

(2)  where the particular person is a registrant and the non-resident person causes physical possession of the property to be transferred in Québec to the particular person, to have acquired the property for use exclusively in commercial activities of the particular person.

This section applies only

(1)  where the non-resident person makes a supply of the property to the particular person, if the non-resident person delivers the property, or makes it available, in Québec to the particular person before the property is used in Québec by or on behalf of the non-resident person, or

(2)  where the particular person is a registrant and the non-resident person causes physical possession of the property to be transferred in Québec to the particular person, if the non-resident person does so in circumstances in which the particular person is acquiring physical possession of the property for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person.

1995, c. 1, s. 293; 2015, c. 21, s. 690.

1995-01-30

327.7. For the purpose of determining an input tax refund of, or the amount of a rebate payable under subdivision 5 of Division I of Chapter VII to, a particular person, where a non-resident person makes a supply of corporeal movable property to the particular person or, if the particular person is a registrant, causes physical possession of corporeal movable property to be transferred in Québec to the particular person, where the non-resident person has paid tax in respect of the bringing into Québec of the property or has paid tax in respect of a supply of the property deemed under section 327.1 to have been made by a registrant and where the non-resident person provides to the particular person evidence, satisfactory to the Minister, that the tax has been paid, the particular person is deemed

(1)  to have paid, at the time the non-resident person paid that tax, tax in respect of a supply of the property to the particular person equal to that tax, and

(2)  where the particular person is a registrant and the non-resident person causes physical possession of the property to be transferred in Québec to the particular person, to have acquired the property for use exclusively in commercial activities of the particular person.

This section applies only

(1)  where the non-resident person makes a supply of the property to the particular person, if the non-resident person delivers the property, or makes it available, in Québec to the particular person before the property is used in Québec by or on behalf of the non-resident person, or

(2)  where the particular person is a registrant and the non-resident person causes physical possession of the property to be transferred in Québec to the particular person, if the non-resident person does so in circumstances in which the particular person is acquiring physical possession of the property for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person.

1995, c. 1, s. 293.