T-0.1 - Act respecting the Québec sales tax

Section 402.15 Disposition versions

2011-12-09

402.15. (Repealed).

2001, c. 53, s. 363; 2003, c. 2, s. 341; 2005, c. 38, s. 384; 2011, c. 34, s. 152.

2005-12-13

402.15. The following shall not be included in determining the total for A in the formula provided for in section 402.14:

(1)  an amount of tax that a trust is deemed to have paid under this Title, other than sections 223 to 231.3;

(2)  an amount of tax that became payable, or was paid without having become payable, by a trust at a time when it was entitled to claim any rebates under sections 383 to 388 and sections 394 to 397.2;

(3)  an amount of tax that would be included in determining an input tax refund of the trust, were it not for the fact that the trust is a large business within the meaning of section 551 of chapter 63 of the statutes of 1995; and

(4)  an amount of tax under section 16 that was payable or was deemed under any of sections 223 to 231.1 to have been paid by a trust in respect of a taxable supply to the trust of a residential complex, an addition to a residential complex or land if, in respect of that supply, the trust was entitled to claim any rebate under subdivision IV.2 of subdivision 3 of Division I of Chapter VII or would be so entitled after paying the tax payable in respect of that supply.

2001, c. 53, s. 363; 2003, c. 2, s. 341; 2005, c. 38, s. 384.

2003-07-03

402.15. The following shall not be included in determining the total for A in the formula provided for in section 402.14:

(1)  an amount of tax that a trust is deemed to have paid under this Title, other than sections 223 to 231.3;

(2)  an amount of tax that became payable, or was paid without having become payable, by a trust at a time when it was entitled to claim any rebates under sections 383 to 388 and sections 394 to 397;

(3)  an amount of tax that would be included in determining an input tax refund of the trust, were it not for the fact that the trust is a large business within the meaning of section 551 of chapter 63 of the statutes of 1995; and

(4)  an amount of tax under section 16 that was payable or was deemed under any of sections 223 to 231.1 to have been paid by a trust in respect of a taxable supply to the trust of a residential complex, an addition to a residential complex or land if, in respect of that supply, the trust was entitled to claim any rebate under subdivision IV.2 of subdivision 3 of Division I of Chapter VII or would be so entitled after paying the tax payable in respect of that supply.

2001, c. 53, s. 363; 2003, c. 2, s. 341.

2001-12-20

402.15. The following shall not be included in determining the total for A in the formula provided for in section 402.14:

(1)  an amount of tax that a trust is deemed to have paid under this Title, other than sections 223 to 231.3;

(2)  an amount of tax that became payable, or was paid without having become payable, by a trust at a time when it was entitled to claim any rebates under sections 383 to 388 and sections 394 to 397; and

(3)  an amount of tax that would be included in determining an input tax refund of the trust, were it not for the fact that the trust is a large business within the meaning of section 551 of chapter 63 of the statutes of 1995.

2001, c. 53, s. 363.