T-0.1 - Act respecting the Québec sales tax

Section 386.2 Disposition versions

2015-10-26

386.2. If a person is a charity, a public institution or a qualifying non-profit organization, and a selected public service body, the rebate, if any, payable to the person under section 386 or 386.1.1 in respect of property or a service for a claim period is equal to the total of

(1)  50% of the non-refundable input tax charged in respect of the property or service for the claim period; and

(2)  the total of all amounts each of which is an amount that would be determined by the formula in section 386.1.1 in respect of the property or service for the claim period if that section applied to the person and if

(a)  the percentage used for A in the formula in the first paragraph of section 386.1.1 were replaced by the percentage prescribed in section 386 applicable to a selected public service body that applies to the person, minus 50%,

(b)  in the case of a person that is not designated to be a municipality for the purposes of this subdivision, the reference to specified activities in subparagraph 3 of the second paragraph of section 386.1.1 were read as a reference

i.  in the case of a person that has the status of municipality under paragraph 2 of the definition of “municipality” in section 1, to activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority,

ii.  in the case of a person acting as a hospital authority, to activities engaged in by the person in the course of operating a hospital centre, in the course of operating a qualifying facility for the purpose of making facility supplies, or in the course of making facility supplies, ancillary supplies or home medical supplies,

iii.  in the case of a person acting as a facility operator, to activities engaged in by the person in the course of operating a qualifying facility for the purpose of making facility supplies, or in the course of making facility supplies, ancillary supplies or home medical supplies,

iv.  in the case of a person acting as an external supplier, to activities engaged in by the person in the course of making ancillary supplies, facility supplies or home medical supplies, or

v.  in any other case, to activities engaged in by the person in the course of operating an elementary or secondary school, a post-secondary college or post-secondary technical institute, a recognized degree-granting institution or a college affiliated with, or research institute of, such an institution, as the case may be, and

(c)  the formula were applied without reference to section 2.

1997, c. 85, s. 665; 2005, c. 38, s. 377; 2015, c. 21, s. 713; 2015, c. 24, s. 183.

2015-10-21

386.2. If a person is a charity, a public institution or a qualifying non-profit organization, and a selected public service body, the rebate, if any, payable to the person under section 386 or 386.1.1 in respect of property or a service for a claim period is equal to the total of

(1)  50% of the non-refundable input tax charged in respect of the property or service for the claim period; and

(2)  the total of all amounts each of which is an amount that would be determined by the formula in section 386.1.1 in respect of the property or service for the claim period if that section applied to the person and if

(a)  the percentage used for A in the formula in the first paragraph of section 386.1.1 were replaced by the percentage prescribed in section 386 applicable to a selected public service body that applies to the person, minus 50%,

(b)  in the case of a person that is not designated to be a municipality for the purposes of this subdivision, the reference to specified activities in subparagraph 3 of the second paragraph of section 386.1.1 were read as a reference

i.  in the case of a person that has the status of municipality under paragraph 2 of the definition of “municipality” in section 1, to activities engaged in by the person in the course of fulfilling the person’s responsibilities as a local authority,

ii.  in the case of a person acting as a hospital authority, to activities engaged in by the person in the course of operating a hospital centre or public hospital, in the course of operating a qualifying facility for the purpose of making facility supplies, or in the course of making facility supplies, ancillary supplies or home medical supplies,

iii.  in the case of a person acting as a facility operator, to activities engaged in by the person in the course of operating a qualifying facility for the purpose of making facility supplies, or in the course of making facility supplies, ancillary supplies or home medical supplies,

iv.  in the case of a person acting as an external supplier, to activities engaged in by the person in the course of making ancillary supplies, facility supplies or home medical supplies, or

v.  in any other case, to activities engaged in by the person in the course of operating an elementary or secondary school, a post-secondary college or post-secondary technical institute, a recognized degree-granting institution or a college affiliated with, or research institute of, such an institution, as the case may be, and

(c)  the formula were applied without reference to section 2.

1997, c. 85, s. 665; 2005, c. 38, s. 377; 2015, c. 21, s. 713.

2005-12-13

386.2. Subject to section 386.3, if a person is a charity, a public institution, other than a local authority that is a municipality for the purposes of paragraph 2 of the definition of “municipality” in section 1, or a qualifying non-profit organization, and a selected public service body, the rebate, if any, payable to the person under section 386 in respect of property or a service for a claim period is equal to the total of

(1)  50% of the non-refundable input tax charged in respect of the property or service for the claim period; and

(2)  the total of amounts each of which is an amount determined by the formula

A × B × C.

For the purposes of this formula,

(1)  notwithstanding section 2, A is the percentage prescribed in section 386 applicable to a selected public service body described in whichever of paragraphs 1 to 6 of the definition of that expression in section 383 applies to the person minus 50%;

(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,

(a)  in the case of a person acting as a hospital authority, in the course of activities engaged in by the person in operating a hospital centre or public hospital, operating a qualifying facility for use in making facility supplies, or in the course of making facility supplies, ancillary supplies or home medical supplies,

(b)  in the case of a person acting as a facility operator, in the course of activities engaged in by the person in operating a qualifying facility for use in making facility supplies, or in the course of making facility supplies, ancillary supplies or home medical supplies,

(c)  in the case of a person acting as an external supplier, in the course of activities engaged in by the person in making ancillary supplies, facility supplies or home medical supplies, or

(d)  in any other case, in the course of activities engaged in by the person in operating an elementary or secondary school, a post-secondary college or post-secondary technical institute, a recognized degree-granting institution or a college affiliated with, or research institute of, such an institution, as the case may be.

1997, c. 85, s. 665; 2005, c. 38, s. 377.

1997-12-19

386.2. Where a person is a charity, a public institution, other than a local authority that is a municipality for the purposes of paragraph 2 of the definition of “municipality” in section 1, or a qualifying non-profit organization, and a selected public service body, the rebate, if any, payable to the person under section 386 in respect of property or a service for a claim period is equal to the total of

(1)  50% of the non-refundable input tax charged in respect of the property or service for the claim period; and

(2)  the total of amounts each of which is an amount determined by the formula

A × B × C.

For the purposes of this formula,

(1)  notwithstanding section 2, A is the percentage prescribed in section 386 applicable to a selected public service body described in whichever of paragraphs 1 to 3 of the definition of that expression in section 383 applies to the person minus 50%;

(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)  the amount of tax in respect of a supply of property made to the person, or a 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 activities engaged in by the person in the course of operating a hospital centre or public hospital, an elementary or secondary school, a post-secondary college or post-secondary technical institute, a recognized degree-granting institution or a college affiliated with, or research institute of, such an institution, as the case may be.

1997, c. 85, s. 665.