T-0.1 - Act respecting the Québec sales tax

Section 54.2 Disposition versions

2021-01-01

54.2. Sections 54.1 and 54.1.1 do not apply

(1)  for the purpose of determining, for the purposes of any provision of this Title, whether the value of consideration for a supply of property equals, exceeds or is less than another amount specified in another provision;

(2)  for the purposes of sections 294, 295, 297, 462 and 462.1; or

(3)  to any supply of a trade-in that is a zero-rated supply, other than a zero-rated supply under section 197.2 made by a small supplier who is not a registrant, a supply made outside Québec or a supply in respect of which no tax is payable because of paragraph 1 of section 75.1 or section 334;

(4)  (paragraph repealed).

1997, c. 85, s. 454; 2001, c. 51, s. 263; 2002, c. 9, s. 156; 2003, c. 9, s. 456; 2005, c. 38, s. 363; 2019, c. 14, s. 537.

2005-12-13

54.2. Sections 54.1 and 54.1.1 do not apply

(1)  for the purpose of determining, for the purposes of any provision of this Title, whether the value of consideration for a supply of property equals, exceeds or is less than another amount specified in another provision;

(2)  for the purposes of sections 294, 295, 297, 462 and 462.1; or

(3)  to any supply of a trade-in that is a zero-rated supply, other than a zero-rated supply under section 197.2 made by a small supplier who is not a registrant or by a large business that is not entitled to claim an input tax refund in respect of the trade-in as a consequence of being a large business, a supply made outside Québec or a supply in respect of which no tax is payable because of paragraph 1 of section 75.1 or section 334;

(4)  (paragraph repealed).

1997, c. 85, s. 454; 2001, c. 51, s. 263; 2002, c. 9, s. 156; 2003, c. 9, s. 456; 2005, c. 38, s. 363.

2003-12-10

54.2. Section 54.1 does not apply

(1)  for the purpose of determining, for the purposes of any provision of this Title, whether the value of consideration for a supply of property equals, exceeds or is less than another amount specified in another provision;

(2)  for the purposes of sections 294, 295, 297, 462 and 462.1; or

(3)  to any supply of a trade-in that is a zero-rated supply, other than a zero-rated supply under section 197.2 made by a small supplier who is not a registrant or by a large business that is not entitled to claim an input tax refund in respect of the trade-in as a consequence of being a large business, a supply made outside Québec or a supply in respect of which no tax is payable because of paragraph 1 of section 75.1 or section 334;

(4)  (paragraph repealed).

1997, c. 85, s. 454; 2001, c. 51, s. 263; 2002, c. 9, s. 156; 2003, c. 9, s. 456.

2002-06-08

54.2. Section 54.1 does not apply

(1)  for the purpose of determining, for the purposes of any provision of this Title, whether the value of consideration for a supply of property equals, exceeds or is less than another amount specified in another provision;

(2)  for the purposes of sections 294, 295, 297, 462 and 462.1; or

(3)  to any supply of a trade-in that is a zero-rated supply, other than a zero-rated supply under section 197.2 made by a large business that is not entitled to claim an input tax refund in respect of the trade-in as a consequence of being a large business, a supply made outside Québec or a supply in respect of which no tax is payable because of paragraph 1 of section 75.1 or section 334;

(4)  (paragraph repealed).

1997, c. 85, s. 454; 2001, c. 51, s. 263; 2002, c. 9, s. 156.

2001-12-20

54.2. Section 54.1 does not apply

(1)  for the purpose of determining, for the purposes of any provision of this Title, whether the value of consideration for a supply of property equals, exceeds or is less than another amount specified in another provision;

(2)  for the purposes of sections 294, 295, 297, 462 and 462.1; or

(3)  to any supply of a trade-in that is a zero-rated supply, a supply made outside Québec or a supply in respect of which no tax is payable because of paragraph 1 of section 75.1 or section 334;

(4)  if the recipient is not required to collect tax in respect of the supply of the trade-in because of the application of subparagraph 3 of the second paragraph of section 422.

1997, c. 85, s. 454; 2001, c. 51, s. 263.

1997-12-19

54.2. Section 54.1 does not apply

(1)  for the purpose of determining, for the purposes of any provision of this Title, whether the value of consideration for a supply of property equals, exceeds or is less than another amount specified in another provision;

(2)  for the purposes of sections 294, 295, 297, 462 and 462.1; or

(3)  to any supply of a trade-in that is a zero-rated supply, a supply made outside Québec or a supply in respect of which no tax is payable because of paragraph 1 of section 75.1 or section 334.

1997, c. 85, s. 454.