T-0.1 - Act respecting the Québec sales tax

Section 346.1 Disposition versions

2021-06-04

346.1. Paragraph 1 of section 346 does not apply to the acquisition or bringing into Québec of property or a service by an operator on behalf of a co-venturer, where the property or service is so acquired or brought into Québec for consumption, use or supply in the course of activities that are not commercial activities and the operator

(1)  is a government other than a prescribed mandatary of the Gouvernement du Québec or a prescribed agent of Her Majesty in right of Canada for the purposes of the definition of “specified Crown agent” in subsection 1 of section 123 of the Excise Tax Act (R.S.C. 1985, c. E-15); or

(2)  would not be required, because of a federal Act or an Act of the Legislature of Québec other than this Act, to pay tax in respect of the acquisition or bringing into Québec of the property or service if the operator acquired or brought into Québec the property or service for that purpose otherwise than on behalf of the co-venturer.

1994, c. 22, s. 554; 1995, c. 63, s. 421; 2015, c. 21, s. 692; 2021, c. 18, s. 187.

2015-10-21

346.1. Paragraph 1 of section 346 does not apply to the acquisition or bringing into Québec of property or a service by an operator on behalf of a co-venturer where the property or service is so acquired or brought into Québec for consumption, use or supply in the course of activities that are not commercial activities and the operator

(1)  is a government other than a prescribed mandatary of the Gouvernement du Québec or a prescribed agent of Her Majesty in right of Canada for the purposes of the definition of “specified Crown agent” in subsection 1 of section 123 of the Excise Tax Act (R.S.C. 1985, c. E-15); or

(2)  would not be required, because of a federal Act or an Act of the Legislature of Québec other than this Act, to pay tax in respect of the acquisition or bringing into Québec of the property or service if the operator acquired or brought into Québec the property or service for that purpose otherwise than on behalf of the co-venturer.

1994, c. 22, s. 554; 1995, c. 63, s. 421; 2015, c. 21, s. 692.

1995-12-15

346.1. Paragraph 1 of section 346 does not apply to the acquisition or bringing into Québec of property or a service by an operator on behalf of a co-venturer where the property or service is so acquired or brought into Québec for consumption, use or supply in the course of activities that are not commercial activities and the operator

(1)  is a government other than a prescribed mandatary of the Government; or

(2)  would not be required, because of a federal Act or an Act of the Legislature of Québec other than this Act, to pay tax in respect of the acquisition or bringing into Québec of the property or service if the operator acquired or brought into Québec the property or service for that purpose otherwise than on behalf of the co-venturer.

1994, c. 22, s. 554; 1995, c. 63, s. 421.

1994-06-17

346.1. Paragraph 1 of section 346 does not apply to the acquisition or bringing into Québec of property or a service by an operator on behalf of a co-venturer in respect of which, were the property or service acquired by the co-venturer, the co-venturer would not be entitled to claim an input tax refund by virtue of section 206.1, or that is acquired or brought into Québec for consumption, use or supply in the course of activities that are not commercial activities, and the operator

(1)  is a government other than a prescribed mandatary of the Government; or

(2)  would not be required, because of a federal Act or an Act of the Legislature of Québec other than this Act, to pay tax in respect of the acquisition or bringing into Québec of the property or service if the operator acquired or brought into Québec the property or service for that purpose otherwise than on behalf of the co-venturer.

1994, c. 22, s. 554.