T-0.1 - Act respecting the Québec sales tax

Section 386.4 Disposition versions

2015-10-26

386.4. Despite sections 386, 386.1.1 and 386.2, where a person (other than a qualifying non-profit organization or a selected public service body described in any of paragraphs 1 to 3 of the definition of that expression in section 383) is a charity for the purposes of this subdivision only because the person is a non-profit organization that operates, otherwise than for profit, one or more health care facilities within the meaning of paragraph 2 of the definition of that expression in section 108, no amount in respect of property or a service is to be included in determining a rebate to be paid under this subdivision to the person in respect of the property or service except to the extent to which the person intended, at the relevant time specified in the second paragraph, to consume, use or supply the property or service

(1)  in the course of the activities engaged in by the person in the course of operating those health care facilities; or

(2)  if the person is designated to be a municipality for the purposes of this subdivision in respect of activities specified in the designation, in the course of those activities.

The relevant time to which the first paragraph refers is

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

(2)  in the case of an amount deemed to have been paid or collected at any time by the person, that time;

(3)  in the case of an amount required to be added under sections 341.2 and 341.3 in determining the person’s net tax as a result of a branch or division of the person becoming a small supplier division at any time, that time; and

(4)  in the case of an amount required to be added under paragraph 2 of section 210 in determining the person’s net tax as a result of the person ceasing, at any time, to be a registrant, that time.

2015, c. 24, s. 184.