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T-0.1 - Act respecting the Québec sales tax
Section 359
Disposition versions
359. The rebate in respect of property or a service payable under section 358 for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax refund of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if
(1) in the case of a musical instrument that is capital property of the individual, the partnership had, in that reporting period,
(a) acquired the instrument by way of lease exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the instrument during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid tax in respect of the instrument equal to the amount determined by multiplying the prescribed part or amount of the capital cost in respect of that instrument that was deductible under the Taxation Act (chapter I-3) in computing the individual’s income from the partnership for that calendar year, by 9.975/109.975;
(2) in the case of an aircraft or a motor vehicle that is capital property of the individual,
(a) the partnership had acquired the aircraft or vehicle in that reporting period in circumstances in which section 252 applies and had used the aircraft or vehicle during that last fiscal year of the partnership in commercial activities of the partnership to the same extent that the individual’s use of the aircraft or vehicle during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) the prescribed part or amount of the capital cost in respect of the aircraft or vehicle that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year were the prescribed part or amount of the capital cost so deductible in computing the income of the partnership for that last fiscal year of the partnership; and
(3) in any other case, the partnership had
(a) acquired the property or service exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the property or service during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid, in that reporting period, tax in respect of that acquisition equal to the amount determined by multiplying the following amount by 9.975/109.975:
i. in the case of property brought into Québec by the individual, the amount in respect of the acquisition and bringing into Québec of the property, not exceeding the total of the value of the property within the meaning of section 17 and the tax under that section that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year, and
ii. in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.
359. The rebate in respect of property or a service payable under section 358 for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax refund of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if
(1) in the case of a musical instrument that is capital property of the individual, the partnership had, in that reporting period,
(a) acquired the instrument by way of lease exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the instrument during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid tax in respect of the instrument equal to the amount determined by multiplying the prescribed part or amount of the capital cost in respect of that instrument that was deductible under the Taxation Act (chapter I-3) in computing the individual’s income from the partnership for that calendar year, by 9.5/109.5;
(2) in the case of an aircraft or a motor vehicle that is capital property of the individual,
(a) the partnership had acquired the aircraft or vehicle in that reporting period in circumstances in which section 252 applies and had used the aircraft or vehicle during that last fiscal year of the partnership in commercial activities of the partnership to the same extent that the individual’s use of the aircraft or vehicle during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) the prescribed part or amount of the capital cost in respect of the aircraft or vehicle that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year were the prescribed part or amount of the capital cost so deductible in computing the income of the partnership for that last fiscal year of the partnership; and
(3) in any other case, the partnership had
(a) acquired the property or service exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the property or service during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid, in that reporting period, tax in respect of that acquisition equal to the amount determined by multiplying the following amount by 9.5/109.5:
i. in the case of property brought into Québec by the individual, the amount in respect of the acquisition and bringing into Québec of the property, not exceeding the total of the value of the property within the meaning of section 17 and the tax under that section that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year, and
ii. in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.
359. The rebate in respect of property or a service payable under section 358 for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax refund of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if
(1) in the case of a musical instrument that is capital property of the individual, the partnership had, in that reporting period,
(a) acquired the instrument by way of lease exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the instrument during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid tax in respect of the instrument equal to the amount determined by multiplying the prescribed part or amount of the capital cost in respect of that instrument that was deductible under the Taxation Act (chapter I-3) in computing the individual’s income from the partnership for that calendar year, by 8.5/108.5;
(2) in the case of an aircraft or a motor vehicle that is capital property of the individual,
(a) the partnership had acquired the aircraft or vehicle in that reporting period in circumstances in which section 252 applies and had used the aircraft or vehicle during that last fiscal year of the partnership in commercial activities of the partnership to the same extent that the individual’s use of the aircraft or vehicle during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) the prescribed part or amount of the capital cost in respect of the aircraft or vehicle that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year were the prescribed part or amount of the capital cost so deductible in computing the income of the partnership for that last fiscal year of the partnership; and
(3) in any other case, the partnership had
(a) acquired the property or service exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the property or service during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid, in that reporting period, tax in respect of that acquisition equal to the amount determined by multiplying the following amount by 8.5/108.5:
i. in the case of property brought into Québec by the individual, the amount in respect of the acquisition and bringing into Québec of the property, not exceeding the total of the value of the property within the meaning of section 17 and the tax under that section that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year, and
ii. in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.
359. The rebate in respect of property or a service payable under section 358 for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax refund of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if
(1) in the case of a musical instrument that is capital property of the individual, the partnership had, in that reporting period,
(a) acquired the instrument by way of lease exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the instrument during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid tax in respect of the instrument equal to the amount determined by multiplying the prescribed part or amount of the capital cost in respect of that instrument that was deductible under the Taxation Act (chapter I-3) in computing the individual’s income from the partnership for that calendar year, by 7.5 / 107.5;
(2) in the case of an aircraft or a motor vehicle that is capital property of the individual,
(a) the partnership had acquired the aircraft or vehicle in that reporting period in circumstances in which section 252 applies and had used the aircraft or vehicle during that last fiscal year of the partnership in commercial activities of the partnership to the same extent that the individual’s use of the aircraft or vehicle during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) the prescribed part or amount of the capital cost in respect of the aircraft or vehicle that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year were the prescribed part or amount of the capital cost so deductible in computing the income of the partnership for that last fiscal year of the partnership; and
(3) in any other case, the partnership had
(a) acquired the property or service exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the property or service during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid, in that reporting period, tax in respect of that acquisition equal to the amount determined by multiplying the following amount by 7.5 / 107.5:
i. in the case of property brought into Québec by the individual, the amount in respect of the acquisition and bringing into Québec of the property, not exceeding the total of the value of the property within the meaning of section 17 and the tax under that section that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year, and
ii. in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.
359. The rebate in respect of property or a service payable under section 358 for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax refund of the partnership in respect of the property or service for the last reporting period of the partnership in its last fiscal year ending in that calendar year if
(1) in the case of a musical instrument that is capital property of the individual, the partnership had, in that reporting period,
(a) acquired the instrument by way of lease exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the instrument during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid tax in respect of the instrument equal to the tax fraction of the prescribed part or amount of the capital cost in respect of that instrument that was deductible under the Taxation Act (chapter I-3) in computing the individual’s income from the partnership for that calendar year;
(2) in the case of an aircraft or a motor vehicle that is capital property of the individual,
(a) the partnership had acquired the aircraft or vehicle in that reporting period in circumstances in which section 252 applies and had used the aircraft or vehicle during that last fiscal year of the partnership in commercial activities of the partnership to the same extent that the individual’s use of the aircraft or vehicle during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) the prescribed part or amount of the capital cost in respect of the aircraft or vehicle that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year were the prescribed part or amount of the capital cost so deductible in computing the income of the partnership for that last fiscal year of the partnership; and
(3) in any other case, the partnership had
(a) acquired the property or service exclusively for use in activities of the partnership and for use in commercial activities thereof to the same extent that the individual’s consumption or use of the property or service during that calendar year in activities of the partnership was in commercial activities thereof, and
(b) paid, in that reporting period, tax in respect of that acquisition equal to the tax fraction of
i. in the case of property brought into Québec by the individual, the amount in respect of the acquisition and bringing into Québec of the property, not exceeding the total of the value of the property within the meaning of section 17 and the tax under that section that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year, and
ii. in any other case, the amount in respect of the acquisition of the property or service by the individual that was so deductible in computing that income.
359. The rebate provided for in section 358 payable for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax refund of the partnership for its last fiscal year ending in that calendar year if
(1) the automobile, aircraft or musical instrument referred to in section 358 were a property of the partnership and the prescribed part or amount of the capital cost deductible in respect of the property under the Taxation Act (chapter I-3) in computing the individual’s income from the partnership for that calendar year were the prescribed part or amount of the capital cost so deductible in computing the income of the partnership for that last fiscal year; and
(2) the consideration for the supply of the other property or service referred to in section 358 that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year were consideration payable by the partnership for that supply to the partnership and the amount of the tax payable by the partnership in that last fiscal year in respect of that supply were the amount determined by the formula
A x (B - C).
For the purposes of this formula,
(1) A is the tax fraction relating to the property or service applicable on the last day of the calendar year;
(2) B is the consideration referred to in subparagraph 2 of the first paragraph in respect of that supply; and
(3) C is the total of all amounts received in the calendar year by the individual as an allowance or rebate from any other person in respect of that supply.
359. The rebate provided for in section 358 payable for a calendar year to an individual who is a member of a partnership shall not exceed the amount that would be an input tax refund of the partnership for its last fiscal year ending in that calendar year if
(1) the automobile, aircraft or musical instrument referred to in section 358 were a property of the partnership and the prescribed part or amount of the capital cost deductible in respect of the property under the Taxation Act (chapter I-3) in computing the individual’s income from the partnership for that calendar year were the prescribed part or amount of the capital cost so deductible in computing the income of the partnership for that last fiscal year; and
(2) the consideration for the supply of the other property or service referred to in section 358 that was deductible under the Taxation Act in computing the individual’s income from the partnership for that calendar year were consideration payable by the partnership for that supply to the partnership and the amount of the tax payable by the partnership in that last fiscal year in respect of that supply were the amount determined by the formula
A x (B - C).
For the purposes of this formula,
(1) A is the tax fraction on the last day of the calendar year;
(2) B is the consideration referred to in subparagraph 2 of the first paragraph in respect of that supply; and
(3) C is the total of all amounts received in the calendar year by the individual as an allowance or rebate from any other person in respect of that supply.
