T-0.1 - Act respecting the Québec sales tax

Section 42.0.10 Disposition versions

2012-12-07

42.0.10. For the purposes of this section and sections 42.0.11 to 42.0.24,

“business input” means an excluded input, an exclusive input or a residual input;

“direct attribution method” means a method, conforming to criteria, rules, terms and conditions specified by the Minister of National Revenue, of determining in the most direct manner the operative extent and the procurative extent of a property or a service;

“direct input” means a property or a service, other than an excluded input, an exclusive input or a non-attributable input;

“excluded input” of a person means

(1)  a property that is for use by the person as capital property;

(2)  a property or a service that is acquired or brought into Québec by the person for use as an improvement to a property described in paragraph 1; or

(3)  a prescribed property or service;

“exclusive input” of a person means a property or a service (other than an excluded input) that is acquired or brought into Québec by the person for consumption or use directly and exclusively for the purpose of making a taxable supply for consideration or directly and exclusively for purposes other than making a taxable supply for consideration;

“non-attributable input” of a person means a property or a service that is

(1)  not an excluded input or an exclusive input of the person;

(2)  acquired or brought into Québec by the person; and

(3)  not attributable to the making of any particular supply by the person;

“operative extent” of a property or a service means, as the case may be, the extent to which the consumption or use of the property or service is for the purpose of making a taxable supply for consideration or the extent to which the consumption or use of the property or service is for purposes other than making a taxable supply for consideration;

“procurative extent” of a property or a service means, as the case may be, the extent to which the property or service is acquired or brought into Québec for the purpose of making a taxable supply for consideration or the extent to which the property or service is acquired or brought into Québec for purposes other than making a taxable supply for consideration;

“qualifying institution” for a particular fiscal year means a person that meets the conditions set out in the definition of “qualifying institution” in subsection 1 of section 141.02 of the Excise Tax Act (R.S.C. 1985, c. E-15);

“residual input” means a direct input or a non-attributable input;

“specified method” means a method, conforming to criteria, rules, terms and conditions specified by the Minister of National Revenue, of determining the operative extent and the procurative extent of a property or a service.

2012, c. 28, s. 46.