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T-0.1 - Act respecting the Québec sales tax

Section 457.2
Disposition versions

Full text
457.2. Where a registrant who is an individual has claimed, in a return for a reporting period in a fiscal year, an input tax refund in respect of property or a service that is acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment that includes a work space described in subparagraph a or b of paragraph 1.1 of section 203, an amount that is 50% of the refund claimed shall be added in determining the registrant’s net tax
(1)  where the registrant ceases in or at the end of that fiscal year to be registered under Division I, for the last reporting period of the registrant in that fiscal year;
(2)  where the reporting period of the registrant is a fiscal year of the registrant, for that reporting period; and
(3)  in any other case, for the reporting period of the registrant beginning immediately after the end of that fiscal year.
For the purposes of this section, property or a service acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment includes property or a service relating to the maintenance, repair or improvement of the establishment but does not include the electricity, gas, fuel or steam used in lighting or heating the establishment.
This section does not apply to an input tax refund claimed
(1)  in respect of property or a service acquired or brought into Québec for exclusive consumption or use in relation to the work space; or
(2)  in relation to the operation of a tourist accommodation establishment that is a principal residence establishment, bed and breakfast establishment or tourist home, within the meaning of the regulations made under the Tourist Accommodation Act (chapter H-1.01), where the tourist accommodation establishment is duly registered under that Act.
1997, c. 85, s. 702; 2004, c. 21, s. 538; 2015, c. 21, s. 768; 2017, c. 29, s. 257; 2023, c. 2, s. 93.
457.2. Where a registrant who is an individual has claimed, in a return for a reporting period in a fiscal year, an input tax refund in respect of property or a service that is acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment that includes a work space described in subparagraph a or b of paragraph 1.1 of section 203, an amount that is 50% of the refund claimed shall be added in determining the registrant’s net tax
(1)  where the registrant ceases in or at the end of that fiscal year to be registered under Division I, for the last reporting period of the registrant in that fiscal year;
(2)  where the reporting period of the registrant is a fiscal year of the registrant, for that reporting period; and
(3)  in any other case, for the reporting period of the registrant beginning immediately after the end of that fiscal year.
For the purposes of this section, property or a service acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment includes property or a service relating to the maintenance, repair or improvement of the establishment but does not include the electricity, gas, fuel or steam used in lighting or heating the establishment.
This section does not apply to an input tax refund claimed
(1)  in respect of property or a service acquired or brought into Québec for exclusive consumption or use in relation to the work space; or
(2)  in relation to the operation of a tourist accommodation establishment that is a tourist home or bed and breakfast establishment, within the meaning of the regulations made under the Act respecting tourist accommodation establishments (chapter E-14.2) where the registrant holds a classification certificate of the appropriate class issued under that Act.
1997, c. 85, s. 702; 2004, c. 21, s. 538; 2015, c. 21, s. 768; 2017, c. 29, s. 257.
457.2. Where a registrant who is an individual has claimed, in a return for a reporting period in a fiscal year, an input tax refund in respect of property or a service that is acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment that includes a work space described in subparagraph a or b of paragraph 1.1 of section 203, an amount that is 50% of the refund claimed shall be added in determining the registrant’s net tax
(1)  where the registrant ceases in or at the end of that fiscal year to be registered under Division I, for the last reporting period of the registrant in that fiscal year;
(2)  where the reporting period of the registrant is a fiscal year of the registrant, for that reporting period; and
(3)  in any other case, for the reporting period of the registrant beginning immediately after the end of that fiscal year.
For the purposes of this section, property or a service acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment includes property or a service relating to the maintenance, repair or improvement of the establishment but does not include the electricity, gas, fuel or steam used in lighting or heating the establishment.
This section does not apply to an input tax refund claimed
(1)  in respect of property or a service acquired or brought into Québec for exclusive consumption or use in relation to the work space; or
(2)  in relation to the operation of a tourist accommodation establishment that is a tourist home, bed and breakfast establishment or participating establishment in a hospitality village, within the meaning of the regulations made under the Act respecting tourist accommodation establishments (chapter E-14.2) where the registrant holds a classification certificate of the appropriate class issued under that Act, or is a participant in a hospitality village referred to in such a certificate.
1997, c. 85, s. 702; 2004, c. 21, s. 538; 2015, c. 21, s. 768.
457.2. Where a registrant who is an individual has claimed, in a return for a reporting period in a fiscal year, an input tax refund in respect of property or a service that is acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment that includes a work space described in subparagraph a or b of paragraph 1.1 of section 203, an amount that is 50% of the refund claimed shall be added in determining the registrant’s net tax
(1)  where the registrant ceases in or at the end of that fiscal year to be registered under Division I, for the last reporting period of the registrant in that fiscal year;
(2)  where the reporting period of the registrant is a fiscal year of the registrant, for that reporting period; and
(3)  in any other case, for the reporting period of the registrant beginning immediately after the end of that fiscal year.
For the purposes of this section, “fiscal year” has the meaning assigned by section 458.1.
For the purposes of this section, property or a service acquired or brought into Québec for consumption or use in relation to the maintenance of a self-contained domestic establishment includes property or a service relating to the maintenance, repair or improvement of the establishment but does not include the electricity, gas, fuel or steam used in lighting or heating the establishment.
This section does not apply to an input tax refund claimed
(1)  in respect of property or a service acquired or brought into Québec for exclusive consumption or use in relation to the work space; or
(2)  in relation to the operation of a tourist accommodation establishment that is a tourist home, bed and breakfast establishment or participating establishment in a hospitality village, within the meaning of the regulations made under the Act respecting tourist accommodation establishments (chapter E-14.2) where the registrant holds a classification certificate of the appropriate class issued under that Act, or is a participant in a hospitality village referred to in such a certificate.
1997, c. 85, s. 702; 2004, c. 21, s. 538.
457.2. An amount that is 50 % of the total of all amounts each of which is an input tax refund claimed, in respect of a supply or bringing into Québec of property or a service that is acquired or brought into Québec by a registrant for consumption or use in relation to a work space described in subparagraph a or b of paragraph 1.1 of section 203, in a return for a reporting period in a fiscal year of the registrant shall be added in determining the net tax
(1)  where the registrant ceases in or at the end of that fiscal year to be registered under Division I, for the last reporting period of the registrant in that fiscal year;
(2)  where the reporting period of the registrant is a fiscal year of the registrant, for that reporting period; and
(3)  in any other case, for the reporting period of the registrant beginning immediately after the end of that fiscal year.
For the purposes of this section, the fiscal year of a person is the fiscal year of that person within the meaning of section 458.1.
1997, c. 85, s. 702.
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