T-0.1 - Act respecting the Québec sales tax

Section 383 Disposition versions

2024-05-07

383. In this subdivision,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  a specialized nurse practitioner acting in the course of the practice of a specialized nurse practitioner, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre or qualifying facility at all times when the individual is at the hospital centre or qualifying facility,

ii.  a medical practitioner or specialized nurse practitioner be at, or be on-call to attend at, the hospital centre or qualifying facility at all times when the individual is at the hospital centre or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, a specialized nurse practitioner acting in the course of the practice of a specialized nurse practitioner or a prescribed person acting in prescribed circumstances has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, a specialized nurse practitioner acting in the course of the practice of a specialized nurse practitioner or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“municipality” includes

(1)  a person designated by the Minister to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies, other than taxable supplies, of municipal services by the person; and

(2)  a person that was designated, before 1 January 2014, by the Minister of National Revenue to be a municipality for the purposes of section 259 of the Excise Tax Act (R.S.C. 1985, c. E-15) to the extent provided in that section, and whose designation has not been revoked;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this subdivision referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax that is deemed to have been paid by the person,

(b)  tax deemed under sections 209, 223 to 231.1, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 or 327.7 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  (subparagraph repealed);

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator;

(6)  an external supplier; or

(7)  a municipality;

“specified activities” means activities referred to in any of subparagraphs ii to iv of subparagraph b of paragraph 2 of section 386.2, other than activities engaged in the course of operating a hospital centre;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374; 2007, c. 12, s. 338; 2009, c. 5, s. 657; 2010, c. 5, s. 241; 2015, c. 21, s. 709; 2015, c. 24, s. 181; 2019, c. 14, s. 551; 2024, c. 11, s. 178.

2021-01-01

383. In this subdivision,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse acting in the course of the practice of nursing, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre or qualifying facility at all times when the individual is at the hospital centre or qualifying facility,

ii.  a medical practitioner or, if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse, be at, or be on-call to attend at, the hospital centre or qualifying facility at all times when the individual is at the hospital centre or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“municipality” includes

(1)  a person designated by the Minister to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies, other than taxable supplies, of municipal services by the person; and

(2)  a person that was designated, before 1 January 2014, by the Minister of National Revenue to be a municipality for the purposes of section 259 of the Excise Tax Act (R.S.C. 1985, c. E-15) to the extent provided in that section, and whose designation has not been revoked;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this subdivision referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax that is deemed to have been paid by the person,

(b)  tax deemed under sections 209, 223 to 231.1, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 or 327.7 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  (subparagraph repealed);

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator;

(6)  an external supplier; or

(7)  a municipality;

“specified activities” means activities referred to in any of subparagraphs ii to iv of subparagraph b of paragraph 2 of section 386.2, other than activities engaged in the course of operating a hospital centre;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374; 2007, c. 12, s. 338; 2009, c. 5, s. 657; 2010, c. 5, s. 241; 2015, c. 21, s. 709; 2015, c. 24, s. 181; 2019, c. 14, s. 551.

2015-10-26

383. In this subdivision,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse acting in the course of the practice of nursing, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre or qualifying facility at all times when the individual is at the hospital centre or qualifying facility,

ii.  a medical practitioner or, if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse, be at, or be on-call to attend at, the hospital centre or qualifying facility at all times when the individual is at the hospital centre or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“municipality” includes

(1)  a person designated by the Minister to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies, other than taxable supplies, of municipal services by the person; and

(2)  a person that was designated, before 1 January 2014, by the Minister of National Revenue to be a municipality for the purposes of section 259 of the Excise Tax Act (R.S.C. 1985, c. E-15) to the extent provided in that section, and whose designation has not been revoked;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this subdivision referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax that is deemed to have been paid by the person,

(b)  tax deemed under sections 209, 223 to 231.1, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 or 327.7 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995,

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator;

(6)  an external supplier; or

(7)  a municipality;

“specified activities” means activities referred to in any of subparagraphs ii to iv of subparagraph b of paragraph 2 of section 386.2, other than activities engaged in the course of operating a hospital centre;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374; 2007, c. 12, s. 338; 2009, c. 5, s. 657; 2010, c. 5, s. 241; 2015, c. 21, s. 709; 2015, c. 24, s. 181.

2015-10-21

383. In this subdivision,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre, public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre, public hospital or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse acting in the course of the practice of nursing, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre, public hospital or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

ii.  a medical practitioner or, if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse, be at, or be on-call to attend at, the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre, public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre, public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“municipality” includes

(1)  a person designated by the Minister to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies, other than taxable supplies, of municipal services by the person; and

(2)  a person that was designated, before 1 January 2014, by the Minister of National Revenue to be a municipality for the purposes of section 259 of the Excise Tax Act (R.S.C. 1985, c. E-15) to the extent provided in that section, and whose designation has not been revoked;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this subdivision referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax that is deemed to have been paid by the person,

(b)  tax deemed under sections 209, 223 to 231.1, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 or 327.7 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995,

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator;

(6)  an external supplier; or

(7)  a municipality;

“specified activities” means activities referred to in any of subparagraphs ii to iv of subparagraph b of paragraph 2 of section 386.2, other than activities engaged in the course of operating a hospital centre or public hospital;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374; 2007, c. 12, s. 338; 2009, c. 5, s. 657; 2010, c. 5, s. 241; 2015, c. 21, s. 709.

2010-04-20

383. For the purposes of this section and sections 384 to 397.2,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre, public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre, public hospital or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse acting in the course of the practice of nursing, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre, public hospital or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

ii.  a medical practitioner or, if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse, be at, or be on-call to attend at, the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre, public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre, public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“municipality” includes a person designated by the Minister to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies, other than taxable supplies, by the person of municipal services;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax that is deemed to have been paid by the person,

(b)  tax deemed under sections 209, 223 to 231.1, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995,

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator; or

(6)  an external supplier;

“specified activities” means activities referred to in any of subparagraphs a, b and c of subparagraph 3 of the second paragraph of section 386.2, other than activities engaged in the course of operating a hospital centre or public hospital;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374; 2007, c. 12, s. 338; 2009, c. 5, s. 657; 2010, c. 5, s. 241.

2009-05-15

383. For the purposes of this section and sections 384 to 397.2,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre, public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre, public hospital or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse acting in the course of the practice of nursing, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre, public hospital or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

ii.  a medical practitioner or, if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse, be at, or be on-call to attend at, the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre, public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre, public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax that is deemed to have been paid by the person,

(b)  tax deemed under sections 209, 223 to 231.1, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995,

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator; or

(6)  an external supplier;

“specified activities” means activities referred to in any of subparagraphs a, b and c of subparagraph 3 of the second paragraph of section 386.2, other than activities engaged in the course of operating a hospital centre or public hospital;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374; 2007, c. 12, s. 338; 2009, c. 5, s. 657.

2007-11-07

383. For the purposes of this section and sections 384 to 397.2,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre, public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre, public hospital or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse acting in the course of the practice of nursing, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre, public hospital or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

ii.  a medical practitioner or, if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse, be at, or be on-call to attend at, the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre, public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre, public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax refund only because of section 350.27,

(b)  tax deemed under sections 209, 223 to 231.1, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995,

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator; or

(6)  an external supplier;

“specified activities” means activities referred to in any of subparagraphs a, b and c of subparagraph 3 of the second paragraph of section 386.2, other than activities engaged in the course of operating a hospital centre or public hospital;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374; 2007, c. 12, s. 338.

2005-12-13

383. For the purposes of this section and sections 384 to 397.2,

“ancillary supply” means

(1)  an exempt supply of a service of organizing or coordinating the making of facility supplies or home medical supplies in respect of which supply an amount, other than a nominal amount, is paid or payable to the supplier as medical funding, or

(2)  the portion of an exempt supply, other than a facility supply, a home medical supply or a prescribed supply, of property or a service, other than a financial service, that represents the extent to which the property or service is, or is reasonably expected to be, consumed or used for making a facility supply and in respect of which portion an amount, other than a nominal amount, is paid or payable to the supplier as medical funding;

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“external supplier” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority or a facility operator, that makes ancillary supplies, facility supplies or home medical supplies;

“facility operator” means a charity, a public institution or a qualifying non-profit organization, other than a hospital authority, that operates a qualifying facility referred to in section 385.1;

“facility supply” means an exempt supply, other than a prescribed supply, of a property or service in respect of which

(1)  the property is made available, or the service is rendered, to an individual at a hospital centre, public hospital or qualifying facility as part of a medically necessary process of health care for the individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, which process

(a)  is undertaken in whole or in part at the hospital centre, public hospital or qualifying facility,

(b)  is reasonably expected to take place under the active direction or supervision, or with the active involvement, of

i.  a medical practitioner acting in the course of the practice of medicine,

ii.  a midwife acting in the course of the practice of midwifery,

iii.  if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse acting in the course of the practice of nursing, or

iv.  a prescribed person acting in prescribed circumstances, and

(c)  if chronic care requires the individual to stay overnight at the hospital centre, public hospital or qualifying facility, requires or is reasonably expected to require that

i.  a nurse be at the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

ii.  a medical practitioner or, if a medical practitioner is not readily accessible in the geographic area in which the process takes place, a nurse, be at, or be on-call to attend at, the hospital centre, public hospital or qualifying facility at all times when the individual is at the hospital centre, public hospital or qualifying facility,

iii.  throughout the process, the individual be subject to medical management and receive a range of therapeutic health care services that includes nursing care, and

iv.  it not be the case that all or substantially all of each day or part of a day during which the individual stays at the hospital centre, public hospital or qualifying facility is time during which the individual does not receive therapeutic health care services referred to in subparagraph iii; and

(2)  if the supplier does not operate the hospital centre, public hospital or qualifying facility, an amount, other than a nominal amount, is paid or payable as medical funding to the supplier;

“home medical supply” means an exempt supply, other than a facility supply or a prescribed supply, of a property or service, where

(1)  the supply is made

(a)  as part of a medically necessary process of health care for an individual for the purpose of maintaining health, preventing disease, diagnosing or treating an injury, illness or disability or providing palliative health care, and

(b)  after a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances, has identified or confirmed that it is appropriate for the process to take place at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility;

(2)  the property is made available, or the service is rendered, to the individual at the individual’s place of residence or lodging, other than a hospital centre, public hospital or qualifying facility, on the authorization of a person who is responsible for coordinating the process and under circumstances in which it is reasonable to expect that the person will carry out that responsibility in consultation with, or with ongoing reference to instructions for the process given by, a medical practitioner acting in the course of the practice of medicine, or a prescribed person acting in prescribed circumstances;

(3)  all or substantially all of the supply is of a property or service other than meals, accommodation, domestic services of an ordinary household nature, assistance with the activities of daily living and social, recreational and other related services to meet the psycho-social needs of the individual; and

(4)  an amount in respect of the supply, other than a nominal amount, is paid or payable as medical funding to the supplier;

“medical funding” of a supplier in respect of a supply means a sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the supplier in respect of health care services for the purpose of financially assisting the supplier in making the supply or as consideration for the supply by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“medical practitioner” means a physician within the meaning of the Medical Act (chapter M-9) and includes a person who is entitled under the laws of another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of medicine;

“midwife” means a person who is entitled under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to practise the profession of midwifery;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax refund only because of section 350.27,

(b)  tax deemed under sections 209, 223 to 231.1, 275, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995,

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“qualifying funding” of the operator of a facility for all or part of a fiscal year of the operator means an ascertainable sum of money, including a forgivable loan but not including any other loan or a refund, remission or rebate of, or credit in respect of, taxes, duties or fees imposed under an Act, that is paid or payable to the operator in respect of the delivery of health care services to the public for the purpose of financially assisting in operating the facility during all or part of the fiscal year, as consideration for an exempt supply of making the facility available for use in making facility supplies at the facility during all or part of the fiscal year or as consideration for facility supplies of property that are made available, or services that are rendered, at the facility during all or part of the fiscal year and is paid or payable by

(1)  a government, or

(2)  a person that is a charity, a public institution or a qualifying non-profit organization

(a)  one of the purposes of which is organizing or coordinating the delivery of health care services to the public, and

(b)  in respect of which it is reasonable to expect that a government will be the primary source of funding for the activities of the person that are in respect of the delivery of health care services to the public during the fiscal year of the person in which the supply is made;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed);

(5)  a facility operator; or

(6)  an external supplier;

“specified activities” means activities referred to in any of subparagraphs a, b and c of subparagraph 3 of the second paragraph of section 386.2, other than activities engaged in the course of operating a hospital centre or public hospital;

“specified supply” of property of a person means

(1)  a taxable supply made to the person at any time after 31 December 2004, of property that was owned on that date by the person or by another person who is related to the person at that time, or

(2)  a taxable supply that the person is deemed under section 275 to have made after 31 December 2004, of property that was, on that date, owned by the person or by another person who last supplied the property to the person by way of sale and who was related to the person on the day the supply by way of sale was made.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361; 2005, c. 38, s. 374.

2001-12-20

383. For the purposes of this section and sections 384 to 397,

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax refund only because of section 350.27,

(b)  tax deemed under sections 209, 223 to 231.1, 275, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995,

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act, or

(d)  is included in an amount refunded, adjusted or credited to or in favour of the person for which a credit note referred to in section 449 has been received by the person or a debit note referred to in that section has been issued by the person;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed).

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317; 2001, c. 53, s. 361.

1999-12-20

383. For the purposes of this section and sections 384 to 397,

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax refund only because of section 350.27,

(b)  tax deemed under sections 209, 223 to 231.1, 275, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts each of which is included in the total determined under paragraph 1 and

(a)  is included in determining an input tax refund of the person in respect of the property or service for the period,

(b)  would be included in determining an input tax refund of the person in respect of the property or service for the period, but for the fact that the person is a large business within the meaning of sections 551 to 551.4 of chapter 63 of the statutes of 1995, or

(c)  for which it can reasonably be regarded that the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed).

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662; 1999, c. 83, s. 317.

1997-12-19

383. For the purposes of this section and sections 384 to 397,

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means

(1)  where the person is a registrant at that time, the reporting period of the person that includes that time; and

(2)  in any other case, the period that includes that time and consists of either

(a)  the first and second fiscal quarters in a fiscal year of the person, or

(b)  the third and fourth fiscal quarters in a fiscal year of the person;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax refund only because of section 350.27,

(b)  tax deemed under sections 209, 223 to 231.1, 275, 323.1, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(b.1)  where the person is not a charity to which section 433.2 applies, tax deemed under section 323.2 or 323.3 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)   the total of all amounts each of which is included in the total determined under paragraph 1 and is included in determining an input tax refund of the person in respect of the property or service for the period, or for which it can reasonably be regarded the person has obtained or is entitled to obtain a rebate, refund or remission under any other section of this Act or under any other Act;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college that is established and operated otherwise than for profit;

(4)  (paragraph repealed).

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439; 1997, c. 85, s. 662.

1995-12-15

383. For the purposes of this section and sections 384 to 397,

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means the reporting period of the person that includes that time;

“municipality” includes a person designated by the Minister, for the purposes of this subdivision, to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies, other than taxable supplies, by the person of municipal services;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax refund only because of section 350.27,

(b)  tax deemed under sections 209, 223 to 231.1, 243, 273, 275, 323.1 to 323.3, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212, 283 or 284 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts included in the total determined under paragraph 1 that are included in determining an input tax refund of the person in respect of the property or service for the period;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college; or

(4)  a municipality.

1991, c. 67, s. 383; 1994, c. 22, s. 575; 1995, c. 63, s. 439.

1994-06-17

383. For the purposes of this section and sections 384 to 397,

“charity” includes a non-profit organization that operates, otherwise than for profit, a health care institution within the meaning of paragraph 2 of the definition of that expression in section 108;

“claim period” of a person at any time means the reporting period of the person that includes that time;

“municipality” includes a person designated by the Minister, for the purposes of this subdivision, to be a municipality, but only in respect of activities, specified in the designation, that involve the making of supplies, other than taxable supplies and non-taxable supplies, by the person of municipal services;

“non-profit organization” includes a prescribed government organization;

“non-refundable input tax charged”, in respect of property or a service for a claim period of a person, means the amount, if any, by which

(1)  the total (in this section and in sections 384 to 397 referred to as “the total tax charged in respect of the property or service”) of all amounts each of which is

(a)  tax in respect of the supply or bringing into Québec of the property or service that became payable by the person during the period or that was paid by the person during the period without having become payable, other than tax deemed to have been paid by the person or in respect of which the person is not entitled to claim an input tax refund only because of section 350.27,

(b)  tax deemed under sections 209, 223 to 231.1, 243, 273, 275, 323.1 to 323.3, 341.1 and 341.7 to have been collected during the period by the person in respect of the property or service,

(c)  tax, calculated on the amount of an allowance in respect of the property or service, that is deemed under section 211 to have been paid during the period by the person,

(d)  tax deemed under section 212, 283 or 284 to have been paid during the period by the person in respect of the property or service, or

(e)  an amount in respect of the property or service that is required under sections 210 and 341.3 to be added in determining the net tax of the person for the period; exceeds

(2)  the total of all amounts included in the total determined under paragraph 1 that are included in determining an input tax refund of the person in respect of the property or service for the period;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college; or

(4)  a municipality.

1991, c. 67, s. 383; 1994, c. 22, s. 575.

1992-07-01

383. For the purposes of this section and sections 384 to 397,

“charity” includes a non-profit organization that operates an institution, or part thereof, for the purpose of providing nursing home intermediate care service or residential care service, within the meaning of those expressions in the Canada Health Act (Revised Statutes of Canada, 1985, chapter C-6);

“claim period” of a person at any time means the reporting period of the person that includes that time;

“municipality” includes an organization designated by the Minister, for the purposes of this subdivision, to be a municipality, but only in respect of supplies (other than taxable supplies and non-taxable supplies) made by the organization of municipal services specified in the designation;

“percentage of government funding” of a person for a fiscal year of the person means the percentage determined in prescribed manner;

“selected public service body” means

(1)  a hospital authority;

(2)  a school authority or university that is established and operated otherwise than for profit;

(3)  a public college; or

(4)  a municipality.

1991, c. 67, s. 383.