T-0.1 - Act respecting the Québec sales tax

Section 386.1 Disposition versions

1997-12-19

386.1. (Repealed).

1994, c. 22, s. 578; 1995, c. 63, s. 441; 1997, c. 85, s. 664.

1995-12-15

386.1. Subject to section 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is designated, for the purposes of this subdivision, to be a municipality in respect of activities (in this section referred to as “designated activities”) specified in the designation, is entitled to a rebate in respect of property or a service, other than a prescribed property or service, equal to the amount determined by the formula

43 % x A x B.

For the purposes of this formula,

(1)  A is the total tax charged in respect of the property or service for the claim period; and

(2)  B is

(a)  where the property was acquired by way of lease, licence or similar arrangement by the person for consideration that includes two or more periodic payments that are attributable to successive parts (each of which is in this section referred to as a “lease interval”) of the period for which possession or use of the property is provided under the arrangement and an amount calculated on such a periodic payment is included in the total tax charged in respect of the property for the claim period, the extent, expressed as a percentage, to which the person intended, at the beginning of the lease interval to which the periodic payment is attributable, to use the property in the course of the designated activities,

(b)  where the service is supplied to the person for consideration that includes two or more payments, each of which is attributable to particular services rendered under the agreement for the supply, and at a particular time during the claim period tax calculated on a particular payment becomes payable, or is paid without having become payable, by the person and is included in the total tax charged in respect of the service for the claim period, the extent, expressed as a percentage, to which the person had, before the particular time, consumed, used or supplied the particular services to which the particular payment is attributable, or intended at the particular time to consume, use or supply those particular services, in the course of the designated activities, and

(c)  in any other case, the extent, expressed as a percentage, to which the person intended, at the time the property or service was acquired or brought into Québec by the person, to consume, use or supply the property or service in the course of the designated activities.

1994, c. 22, s. 578; 1995, c. 63, s. 441.

1994-06-17

386.1. Subject to section 387, a person who, on the last day of a claim period of the person or of the fiscal year of the person that includes that claim period, is designated, for the purposes of this subdivision, to be a municipality in respect of activities (in this section referred to as “designated activities”) specified in the designation, is entitled to a rebate in respect of property or a service, other than a prescribed property or service, equal to the amount determined by the formula

                     40 % x A x B.

For the purposes of this formula,

(1)  A is the total tax charged in respect of the property or service for the claim period; and

(2)  B is

(a)  where the property was acquired by way of lease, licence or similar arrangement by the person for consideration that includes two or more periodic payments that are attributable to successive parts (each of which is in this section referred to as a “lease interval”) of the period for which possession or use of the property is provided under the arrangement and an amount calculated on such a periodic payment is included in the total tax charged in respect of the property for the claim period, the extent, expressed as a percentage, to which the person intended, at the beginning of the lease interval to which the periodic payment is attributable, to use the property in the course of the designated activities,

(b)  where the service is supplied to the person for consideration that includes two or more payments, each of which is attributable to particular services rendered under the agreement for the supply, and at a particular time during the claim period tax calculated on a particular payment becomes payable, or is paid without having become payable, by the person and is included in the total tax charged in respect of the service for the claim period, the extent, expressed as a percentage, to which the person had, before the particular time, consumed, used or supplied the particular services to which the particular payment is attributable, or intended at the particular time to consume, use or supply those particular services, in the course of the designated activities, and

(c)  in any other case, the extent, expressed as a percentage, to which the person intended, at the time the property or service was acquired or brought into Québec by the person, to consume, use or supply the property or service in the course of the designated activities.

1994, c. 22, s. 578.