T-0.1 - Act respecting the Québec sales tax

Section 357.5.1 Disposition versions

1997-12-19

357.5.1. Where corporeal movable property is supplied on an installed basis by a supplier not resident in Québec who is not registered under Division I of Chapter VIII to a particular person who is so registered and the supplier or another person not resident in Québec who is not so registered is the recipient of a taxable supply in Québec of a service of installing, in an immovable situated in Québec, the corporeal movable property so that it can be used by the particular person,

(1)  the recipient of the service is entitled to a rebate of the tax paid by the recipient of the service in respect of the supply of the service if the recipient of the service files an application within one year after the completion of the service; and

(2)  the particular person is deemed to have received from the supplier of the corporeal movable property a taxable supply of the service that is separate from and not incidental to the supply of the property, for consideration equal to that part of the total consideration paid or payable by the particular person for the property and the installation of the property that can reasonably be attributed to the installation.

1997, c. 85, s. 640.