T-0.1 - Act respecting the Québec sales tax

Section 41.4 Disposition versions

1997-12-19

41.4. (Repealed).

1994, c. 22, s. 388; 1995, c. 1, s. 260; 1995, c. 63, s. 318; 1997, c. 85, s. 441.

1995-12-15

41.4. Where a registrant makes a supply of movable property on behalf of a person in circumstances in which the registrant is deemed, under section 41.1 or 41.2, to have received a supply of the property from the person and to have paid consideration equal to the amount determined under subparagraph 4 of the first paragraph of section 41.1 or paragraph 2 of section 41.2, the following rules apply:

(1)  for the purposes of subdivision 3 of Division II of Chapter V, the property is deemed to be used corporeal movable property, and

(2)  subdivision 3 of Division II of Chapter V does not apply to the supply deemed to have been received by the registrant unless the registrant remits to, or credits in favour of, the person an amount on account of the supply of the property made on the person’s behalf equal to

(a)  where section 41.1 applies, the amount determined under subparagraph 4 of the first paragraph of that section, and

(b)  where section 41.2 applies, the amount by which the amount determined under paragraph 2 of that section exceeds the total of the consideration for the supply made by the registrant to the person of a service relating to the supply of the property made on the person’s behalf and the tax payable by the person in respect of the supply of that service.

1994, c. 22, s. 388; 1995, c. 1, s. 260; 1995, c. 63, s. 318.

1995-01-30

41.4. Where a registrant makes a supply of movable property on behalf of a person in circumstances in which the registrant is deemed, under section 41.1 or 41.2, to have received a supply of the property from the person and to have paid consideration equal to the amount determined under subparagraph 4 of the first paragraph of section 41.1 or paragraph 2 of section 41.2, the following rules apply:

(1)  for the purposes of subdivision 3 of Division II of Chapter V, the property is deemed to be used corporeal movable property, and

(2)  subdivision 3 of Division II of Chapter V does not apply to the supply deemed to have been received by the registrant unless the registrant remits to, or credits in favour of, the person an amount on account of the supply of the property made on the person’s behalf equal to

(a)  where section 41.1 applies, the amount determined under subparagraph 4 of that section, and

(b)  where section 41.2 applies, the amount by which the amount determined under paragraph 2 of that section exceeds the total of the consideration for the supply made by the registrant to the person of a service relating to the supply of the property made on the person’s behalf and the tax payable by the person in respect of the supply of that service.

1994, c. 22, s. 388; 1995, c. 1, s. 260.

1994-06-17

41.4. Where a registrant makes a supply of movable property on behalf of a person in circumstances in which the registrant is deemed, under section 41.1 or 41.2, to have received a supply of the property from the person and to have paid consideration equal to the amount determined under subparagraph 4 of the first paragraph of section 41.1 or paragraph 2 of section 41.2, the following rules apply:

(1)  for the purposes of subdivision 3 of Division II of Chapter V,

(a)  the property is deemed to be used corporeal movable property, and

(b)  in the case of incorporeal movable property, the necessary adaptations shall be made in respect of the tax fraction and rate of the tax applicable; and

(2)  subdivision 3 of Division II of Chapter V does not apply to the supply deemed to have been received by the registrant unless the registrant remits to, or credits in favour of, the person an amount on account of the supply of the property made on the person’s behalf equal to

(a)  where section 41.2 applies, the amount by which the amount determined under paragraph 2 of that section exceeds the total of the consideration for the supply made by the registrant to the person of a service relating to the supply of the property made on the person’s behalf and the tax payable by the person in respect of the supply of that service, and

(b)  where section 41.1 applies, the amount determined by the formula

                    A - (B x 1.04).

For the purposes of this formula,

(1)  A is the total of the consideration for the supply of the property to the recipient and the tax payable by the recipient; and

(2)  B is the consideration that would be determined in respect of the supply of a service relating to the supply to the recipient that, but for subsection 1.1 of section 177 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), would be made by the mandatary to the mandator.

1994, c. 22, s. 388.