T-0.1 - Act respecting the Québec sales tax

Section 341.2 Disposition versions

1994-06-17

341.2. Where, at any time in a particular reporting period of a public service body that is a registrant, a division or branch of the body becomes a small supplier division and the body does not, at that time, cease to be a registrant, the rules prescribed in section 341.3 apply in determining the input tax refund and in determining the net tax of the body if, in or before the particular reporting period, tax became payable, or was paid without having become payable, by the body and is calculated on consideration, or a part thereof, that

(1)  is a rent, royalty or similar payment in respect of property and that is reasonably attributable to a period (referred to as the “lease period” for the purposes of section 341.3) after that time; or

(2)  is reasonably attributable to services that are to be rendered after that time.

1994, c. 22, s. 552.