T-0.1 - Act respecting the Québec sales tax

Section 346 Disposition versions

1995-12-15

346. Where a registrant (in this division referred to as an “operator”) is a participant in a joint venture, other than a partnership, under an agreement, evidenced in writing, with another person (in this division referred to as a “co-venturer”) for the exploration or exploitation of mineral deposits or for a prescribed activity, and the operator and the co-venturer jointly make an election under this section, the following rules apply:

(1)  all properties and services that are, during the period the election is in effect, supplied, acquired or brought into Québec under the agreement by the operator on behalf of the co-venturer in the course of the activities for which the agreement was entered into are deemed to be supplied, acquired or brought into Québec, as the case may be, by the operator and not by the co-venturer;

(2)  sections 41.0.1 to 41.6 do not apply in respect of a supply referred to in paragraph 1; and

(3)  all supplies of property or services made, during the period the election is in effect, under the agreement by the operator to the co-venturer are deemed not to be supplies to the extent that the property or services are, but for this division, acquired by the co-venturer for consumption, use or supply in the course of commercial activities for which the agreement was entered into.

1991, c. 67, s. 346; 1994, c. 22, s. 553; 1995, c. 63, s. 420.

1994-06-17

346. Where a registrant (in this division referred to as an “operator”) is a participant in a joint venture, other than a partnership, under an agreement, evidenced in writing, with another person (in this division referred to as a “co-venturer”) for the exploration or exploitation of mineral deposits or for a prescribed activity, and the operator and the co-venturer jointly make an election under this section, the following rules apply:

(1)  all properties and services that are, during the period the election is in effect, supplied, acquired or brought into Québec under the agreement by the operator on behalf of the co-venturer in the course of the activities for which the agreement was entered into are deemed to be supplied, acquired or brought into Québec, as the case may be, by the operator and not by the co-venturer;

(2)  sections 41.1 to 41.6 do not apply in respect of a supply referred to in paragraph 1; and

(3)  all supplies of property or services made, during the period the election is in effect, under the agreement by the operator to the co-venturer are deemed not to be supplies to the extent that the property or services are, but for this division, acquired by the co-venturer for consumption, use or supply in the course of commercial activities for which the agreement was entered into.

1991, c. 67, s. 346; 1994, c. 22, s. 553.

1992-07-01

346. Where a registrant is a participant in a joint venture, other than a partnership, under an agreement in writing with another person for the exploration or exploitation of mineral deposits or for a prescribed activity, and the registrant files an election for the purposes of this section made jointly with the other person in prescribed form containing prescribed information with the Minister with the return under this title for the first reporting period of the registrant in which tax is payable in respect of any supply made by the registrant in the course of the activities for which the joint venture agreement was entered into or the first reporting period of the registrant in which tax would, but for this section, be payable in respect of a supply referred to in section 61 made by the registrant to the other person, whichever is earlier, the following rules apply:

(1)  all properties and services supplied, acquired or brought into Québec by the registrant on behalf of the other person under the agreement in the course of the activities for which the agreement was entered into are deemed to be supplied, acquired or brought into Québec by the registrant and not by the other person;

(2)  sections 37 and 38 do not apply in respect of a supply referred to in paragraph 1;

(3)  all supplies of services made to the other person by the registrant under the agreement and in the course of the activities for which the agreement was entered into are deemed not to be supplies; and

(4)  the registrant and the other person are jointly and severally liable for all obligations under this title and under the Act respecting the Ministère du Revenu (chapter M-31) that result from activities that, but for this section, are engaged in by the registrant on behalf of the other person.

1991, c. 67, s. 346.