T-0.1 - Act respecting the Québec sales tax

Section 477.2 Disposition versions

2021-06-29

477.2. For the purposes of this chapter,

“accommodation platform” means a digital platform through which a person facilitates the making of a supply of short-term accommodation situated in Québec by another person that is not registered under Division I of Chapter VIII;

“accommodation platform operator”, in respect of a supply of short-term accommodation made through an accommodation platform, means a person (other than the supplier or an excluded operator in respect of the supply) that

(1)  controls or sets the essential elements of the transaction between the supplier and the recipient;

(2)  if paragraph 1 does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or

(3)  is a prescribed person;

“Canadian specified supplier” means a specified supplier that is registered under subdivision D of Division V of Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15);

“designated qualifying corporeal movable property supply” means a supply made by way of sale of corporeal movable property that is, under the agreement for the supply, to be delivered in Québec to a specified Québec consumer, other than

(1)  an exempt or zero-rated supply;

(2)  a supply of corporeal movable property sent by mail or courier to the specified Québec consumer at an address in Québec from an address outside Canada by the supplier or by another person acting on behalf of the supplier, if the supplier maintains evidence satisfactory to the Minister that the property was so sent;

(3)  a supply that is deemed under section 327.9 to have been made outside Québec;

(4)  a qualifying corporeal movable property supply; and

(5)  a prescribed supply;

“designated supply” means a taxable supply of incorporeal movable property or a service made in Québec, other than

(1)  a supply that is made through a specified distribution platform and in respect of which a person registered under Division II of this chapter or Division I of Chapter VIII is a distribution platform operator;

(2)  a supply of a service

(a)  that is made to a person in connection with a supply of short-term accommodation made to the person, and

(b)  the consideration for which represents a booking fee, administration fee or other similar charge;

(3)  a supply of a service that is deemed under section 327.9 to have been made outside Québec; and

(4)  a prescribed supply;

“digital platform” includes a website, an electronic portal, gateway, store or distribution platform or any other similar electronic interface but does not include

(1)  an electronic interface that solely processes payments; or

(2)  a prescribed platform or interface;

“distribution platform operator”, in respect of a supply of property or a service made through a specified distribution platform, means a person (other than the supplier or an excluded operator in respect of the supply) that

(1)  controls or sets the essential elements of the transaction between the supplier and the recipient;

(2)  if paragraph 1 does not apply to any person, is involved, directly or through arrangements with third parties, in collecting, receiving or charging the consideration for the supply and transmitting all or part of the consideration to the supplier; or

(3)  is a prescribed person;

“excluded operator” means a person that, in respect of a supply of property or a service,

(1)  meets the following conditions:

(a)  the person does not set, directly or indirectly, any of the terms and conditions under which the supply is made,

(b)  the person is not involved, directly or indirectly, in authorizing the charge to the recipient of the supply in respect of the payment of the consideration for the supply, and

(c)  the person is not involved, directly or indirectly, in the ordering of the property or service, or in the delivery of the property or the rendering of the service;

(2)  solely provides for the listing or advertising of the property or service or for the redirecting or transferring to a digital platform on which the property or service is offered;

(3)  is solely a payment processor; or

(4)  is a prescribed person;

“false statement” includes a statement that is misleading because of an omission from the statement;

“foreign specified supplier” means a specified supplier that is not resident in Canada, does not make supplies in the course of a business carried on in Canada and is not registered under subdivision D of Division V of Part IX of the Excise Tax Act;

“qualifying corporeal movable property supply” means a supply made by way of sale of corporeal movable property that is, under the agreement for the supply, to be delivered in Québec to the recipient, other than

(1)  an exempt or zero-rated supply;

(2)  a supply of corporeal movable property sent by mail or courier to the recipient at an address in Québec from an address outside Québec by the supplier or by another person acting on behalf of the supplier, if the supplier maintains evidence satisfactory to the Minister that the property was so sent;

(3)  a supply that is deemed under section 327.9 to have been made outside Québec; and

(4)  a prescribed supply;

“Québec accommodation related supply” means a taxable supply of a service

(1)  that is made to a person in connection with a supply of short-term accommodation situated in Québec made to the person; and

(2)  the consideration for which represents a booking fee, administration fee or other similar charge;

“specified distribution platform” means a digital platform through which a person facilitates the making of one or more of the following supplies:

(1)  a designated supply by another person that is a Canadian specified supplier;

(2)  a specified supply by another person that is a specified supplier;

(3)  a qualifying corporeal movable property supply by another person that is not registered under Division I of Chapter VIII; or

(4)  a designated qualifying corporeal movable property supply by a specified supplier;

“specified Québec consumer” means a recipient of a supply in respect of which the following conditions are met:

(1)  the recipient has not provided to the supplier, or to a distribution platform operator in respect of the supply, evidence satisfactory to the Minister that the recipient is registered under Division I of Chapter VIII; and

(2)  the usual place of residence of the recipient, determined in accordance with section 477.3, is situated in Québec;

“specified supplier” means a person not resident in Québec that does not make supplies in the course of a business carried on in Québec and that is not registered under Division I of Chapter VIII;

“specified supply” means a taxable supply of incorporeal movable property or a service, other than

(1)  a supply of incorporeal movable property that

(a)  may not be used in Québec,

(b)  relates to an immovable situated outside Québec, or

(c)  relates to corporeal movable property ordinarily situated outside Québec;

(2)  a supply of a service that

(a)  may only be consumed or used outside Québec,

(b)  is in relation to an immovable situated outside Québec, or

(c)  is rendered in connection with criminal, civil or administrative litigation that is brought outside Québec (other than a service rendered before the commencement of such litigation) or that is in the nature of an appeal from a decision resulting from such litigation;

(3)  a supply of a service that is deemed under section 327.9 to have been made outside Québec;

(4)  a supply of a service

(a)  that is made to a person in connection with a supply of short-term accommodation made to the person, and

(b)  the consideration for which represents a booking fee, administration fee or other similar charge; and

(5)  a prescribed supply.

2018, c. 18, s. 78; 2021, c. 18, s. 202.

2019-09-01

477.2. For the purposes of this chapter,

“Canadian specified supplier”, means a specified supplier registered under section 240 of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15);

“foreign specified supplier”, means a specified supplier who does not carry on a business in Canada, does not have a permanent establishment in Canada and is not registered under section 240 of the Excise Tax Act;

“Québec consumer” in respect of a particular supply, means the recipient of the supply who is a consumer whose usual place of residence, determined in accordance with section 477.3, is situated in Québec;

“specified digital platform” means a digital platform for the distribution of property or services through which a particular person enables another person who is a specified supplier to make a taxable supply in Québec of incorporeal movable property or a service to a recipient, provided the particular person controls the essential elements of the transaction between the specified supplier and the recipient such as billing, the terms and conditions of the transaction and the terms of delivery;

“specified Québec consumer” in respect of a particular supply, means the recipient of the supply who is a person who is not registered under Division I of Chapter VIII and whose usual place of residence, determined in accordance with section 477.3, is situated in Québec;

“specified supplier” means a supplier who does not carry on a business in Québec, does not have a permanent establishment in Québec and is not registered under Division I of Chapter VIII;

“specified threshold” of a person for a particular calendar month means the total of all amounts each of which is the value of the consideration that became due in the 12-month period preceding the first day of the particular month, or was paid in that period without having become due, for any of the following supplies made in Québec to a recipient who can reasonably be considered to be a consumer:

(1)  a taxable supply made by the person of incorporeal movable property or a service (other than a supply made through a specified digital platform);

(2)  where the person is a Canadian specified supplier, a taxable supply made by the person of corporeal movable property; or

(3)  where the person is the operator of a specified digital platform, a taxable supply of incorporeal movable property or a service that a specified supplier made through that platform.

For the purposes of the definition of “specified threshold” in the first paragraph, the following rules apply:

(1)  this Title is to be read, in respect of a supply made by a person who is not resident in Québec, without reference to section 23;

(2)  a supply of incorporeal movable property or a service made remotely by a foreign specified supplier to a recipient who can reasonably be considered to be a Québec consumer in respect of the supply is, despite sections 22.10 to 22.32, deemed to be made in Québec; and

(3)  where the consideration for a supply is expressed in foreign currency, the person referred to in that definition shall, despite section 56, use a fair and reasonable conversion method to convert the value of the consideration into Canadian currency, provided the method is used consistently by the person to determine the total described in that definition.

2018, c. 18, s. 78.

2019-01-01

477.2. For the purposes of this chapter,

“Canadian specified supplier”, means a specified supplier registered under section 240 of the Excise Tax Act (R.S.C. 1985, c. E-15);

“foreign specified supplier”, means a specified supplier who does not carry on a business in Canada, does not have a permanent establishment in Canada and is not registered under section 240 of the Excise Tax Act;

“Québec consumer” in respect of a particular supply, means the recipient of the supply who is a consumer whose usual place of residence, determined in accordance with section 477.3, is situated in Québec;

“specified digital platform” means a digital platform for the distribution of property or services through which a particular person enables another person who is a specified supplier to make a taxable supply in Québec of incorporeal movable property or a service to a recipient, provided the particular person controls the essential elements of the transaction between the specified supplier and the recipient such as billing, the terms and conditions of the transaction and the terms of delivery;

“specified Québec consumer” in respect of a particular supply, means the recipient of the supply who is a person who is not registered under Division I of Chapter VIII and whose usual place of residence, determined in accordance with section 477.3, is situated in Québec;

“specified supplier” means a supplier who does not carry on a business in Québec, does not have a permanent establishment in Québec and is not registered under Division I of Chapter VIII;

“specified threshold” of a person for a particular calendar month means the total of all amounts each of which is the value of the consideration that became due in the 12-month period preceding the first day of the particular month, or was paid in that period without having become due, for any of the following supplies made in Québec to a recipient who can reasonably be considered to be a consumer:

(1)  a taxable supply made by the person of incorporeal movable property or a service (other than a supply made through a specified digital platform);

(2)  where the person is a Canadian specified supplier, a taxable supply made by the person of corporeal movable property; or

(3)  where the person is the operator of a specified digital platform, a taxable supply of incorporeal movable property or a service that a specified supplier made through that platform.

For the purposes of the definition of “specified threshold” in the first paragraph, the following rules apply:

(1)  this Title is to be read, in respect of a supply made by a person who is not resident in Québec, without reference to section 23;

(2)  a supply of incorporeal movable property or a service made remotely by a foreign specified supplier to a recipient who can reasonably be considered to be a Québec consumer in respect of the supply is, despite sections 22.10 to 22.32, deemed to be made in Québec; and

(3)  where the consideration for a supply is expressed in foreign currency, the person referred to in that definition shall, despite section 56, use a fair and reasonable conversion method to convert the value of the consideration into Canadian currency, provided the method is used consistently by the person to determine the total described in that definition.

2018, c. 18, s. 78.

See S.Q. 2018, c. 18, s. 135, par. (3).