T-0.1 - Act respecting the Québec sales tax

Section 386.1.1 Disposition versions

2017-12-07

386.1.1. Subject to sections 386.2, 386.3 and 387, a person that, on the last day of the person’s claim period or of the person’s fiscal year that includes that period, is resident in Québec and is designated to be a municipality for the purposes of this subdivision in respect of activities specified in the designation (in this section referred to as “specified activities”) is entitled to a rebate in respect of property or a service, other than a prescribed property or service, equal to the total of all amounts each of which is an amount determined by the formula

A × B × C.

For the purposes of the formula in the first paragraph,

(1)  A is the percentage specified in subparagraph 5 of the first paragraph of section 386;

(2)  B is an amount that is included in the total tax charged in respect of the property or service for the claim period and that is

(a)  an amount of tax in respect of a supply made to the person, or the bringing into Québec of the property by the person, at any time,

(b)  an amount deemed to have been paid or collected, at any time, by the person,

(c)  an amount that is required to be added under sections 341.2 and 341.3 in determining the net tax of the person because a division or branch of the person becomes a small supplier division at any time, or

(d)  an amount that is required to be added under paragraph 2 of section 210 in determining the net tax of the person because the person ceases, at any time, to be a registrant; and

(3)  C is the extent, expressed as a percentage, to which the person intended, at that time, to consume, use or supply the property or service in the course of specified activities.

2015, c. 21, s. 712; 2017, c. 29, s. 255.

2015-10-21

386.1.1. Subject to sections 386.2, 386.3 and 387, a person that, on the last day of the person’s claim period or of the person’s fiscal year that includes that period, is designated to be a municipality for the purposes of this subdivision in respect of activities specified in the designation (in this section referred to as “specified activities”) is entitled to a rebate in respect of property or a service, other than a prescribed property or service, equal to the total of all amounts each of which is an amount determined by the formula

A × B × C.

For the purposes of the formula in the first paragraph,

(1)  A is the percentage specified in subparagraph 5 of the first paragraph of section 386;

(2)  B is an amount that is included in the total tax charged in respect of the property or service for the claim period and that is

(a)  an amount of tax in respect of a supply made to the person, or the bringing into Québec of the property by the person, at any time,

(b)  an amount deemed to have been paid or collected, at any time, by the person,

(c)  an amount that is required to be added under sections 341.2 and 341.3 in determining the net tax of the person because a division or branch of the person becomes a small supplier division at any time, or

(d)  an amount that is required to be added under paragraph 2 of section 210 in determining the net tax of the person because the person ceases, at any time, to be a registrant; and

(3)  C is the extent, expressed as a percentage, to which the person intended, at that time, to consume, use or supply the property or service in the course of specified activitie.

2015, c. 21, s. 712.