T-0.1 - Act respecting the Québec sales tax

Section 513 Disposition versions

1992-07-01

513. A person resident or carrying on business in Québec is deemed to pay the insurance premium paid by a person not subject to the tax in respect of the insurance policy concerned, in any of the following situations:

(1)  where he is the owner of the insurance policy;

(2)  where he has assigned his insurance policy to a person not subject to the tax in respect of the policy;

(3)  where he has an interest in property situated in Québec or carries on an activity in Québec and a person not subject to the tax in respect of the policy is the owner of the insurance policy relating to that interest or activity.

The same rule applies to a person not resident in Québec nor carrying on business in Québec who has an interest in property situated in Québec if the premium for the insurance policy is paid by a person not subject to the tax in respect of the policy.

In the cases described in this section, the person is deemed to have paid a premium equal to that paid by the person not subject to the tax and to have paid it on the date the latter paid the premium.

1991, c. 67, s. 513.