T-0.1 - Act respecting the Québec sales tax

Section 341.6 Disposition versions

1994-06-17

341.6. Where property is supplied by way of lease, licence or similar arrangement to a public service body for consideration that includes two or more periodic payments that are attributable to successive parts (each of which is referred to in this section as a “lease interval”) of the period for which possession or use of the property is provided under the arrangement, no amount of tax that became payable, or was paid without having become payable, by the body, in a reporting period in respect of the supply of property, calculated on a particular periodic payment, shall be included in determining an input tax refund of the body for the reporting period to the extent that the body intended, at the beginning of the lease interval to which the particular periodic payment is attributable, to use the property in the course of activities engaged in by the body through a small supplier division of the body.

1994, c. 22, s. 552.