T-0.1 - Act respecting the Québec sales tax

Section 628 Disposition versions

1993-06-15

628. Where a taxable supply of incorporeal movable property by way of licence or similar arrangement is made in Québec to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration for the supply that became due after 31 August 1990 and before 1 May 1992 or that was paid after 31 August 1990 and before 1 May 1992 without becoming due is royalty or a similar payment attributable to a period after 30 June 1992, tax is payable in respect of that consideration.

The person shall file with and as prescribed by the Minister a return in prescribed form containing prescribed information and remit the tax in respect of that consideration to the Minister on or before 1 October 1992.

This section does not apply in respect of a supply of property to be used in Québec exclusively in commercial activities of the person and in respect of which the person would be entitled to claim an input tax refund if the person had paid tax under the first paragraph in respect of the property.

1991, c. 67, s. 628; 1993, c. 19, s. 246.

1992-07-01

628. Where a taxable supply of incorporeal movable property by way of licence or similar arrangement is made in Québec to a person other than a consumer by a supplier in the ordinary course of a business, to the extent that any consideration for the supply that became due after 31 August 1990 and before 1 May 1992 or that was paid after 31 August 1990 and before 1 May 1992 without becoming due is royalty or a similar payment attributable to a period after 30 June 1992, tax is payable in respect of that consideration.

The person shall file with and as precribed by the Minister a return in prescribed form containing prescribed information and remit the tax in respect of that consideration to the Minister on or before 1 October 1992.

1991, c. 67, s. 628.