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T-0.1 - Act respecting the Québec sales tax

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In force date

2024-05-07 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply (other than the zero-rated supply included in paragraph 2.1 or in any of sections 179.1, 179.2 and 191.3.2) or a supply included in any of sections 18.0.1, 18.0.1.1 and 18.0.1.2, shall pay to the Minister, each time all or part of the consideration for the supply becomes due or is paid without having become due, a tax in respect of the supply equal to the amount determined in accordance with the second paragraph if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(a) acquired for consumption, use or supply exclusively in the course of commercial activities of the person or activities that are engaged in exclusively outside Québec by the person and that are not part of a business or an adventure or concern in the nature of trade engaged in by the person in Québec,

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

ii. shipped outside Québec as soon after the service is performed as is reasonable having regard to the circumstances surrounding the shipping outside Québec and is not consumed, used or supplied in Québec after the service is performed and before the shipping outside Québec of the property,

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(a) is acquired for consumption, use or supply exclusively in the course of commercial activities of the person or activities that are engaged in exclusively outside Québec by the person and that are not part of a business or an adventure or concern in the nature of trade engaged in by the person in Québec,

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(b) a supply of incorporeal movable property that is acquired for consumption, use or supply exclusively in the course of commercial activities of the recipient of the supply or activities that are engaged in exclusively outside Québec by the recipient of the supply and that are not part of a business or an adventure or concern in the nature of trade engaged in by that recipient in Québec;

(3) a supply, other than a prescribed supply, of corporeal movable property made by a person not resident in Québec who is not registered under Division I of Chapter VIII to a recipient who is a registrant where

(a) (subparagraph repealed);

(b) the recipient gives to another registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of an acquisition of physical possession of the property by the recipient, and

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed),

iii. is a passenger vehicle that the recipient is acquiring for use in Québec as capital property in the course of commercial activities of the recipient and in respect of which the capital cost to the recipient exceeds the amount that is deemed under any of paragraphs d.3 to d.5 of section 99 of the Taxation Act (chapter I-3) to be the capital cost of the passenger vehicle to the recipient for the purposes of that Act;

(3.1) a supply, other than a prescribed supply, of corporeal movable property made by way of sale by a person not resident in Québec who is not registered under Division I of Chapter VIII to a recipient who is a registrant where

(a) the recipient gives to another registrant a certificate described in subparagraph a of subparagraph 3 of the first paragraph of section 327.2.1 in respect of an acquisition of physical possession of the property by a third person, and

(b) the property

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. is a passenger vehicle that the recipient is acquiring for use in Québec as capital property in the course of commercial activities of the recipient and in respect of which the capital cost to the recipient exceeds the amount that is deemed under any of paragraphs d.3 to d.5 of section 99 of the Taxation Act to be the capital cost of the passenger vehicle to the recipient for the purposes of that Act;

(4) a supply, other than a prescribed supply, of corporeal movable property made by way of sale at a particular time by a person not resident in Québec who is not registered under Division I of Chapter VIII to a recipient who is a registrant where

(a) the recipient acquires physical possession of the property as the recipient of another supply of the property made by way of lease, licence or similar arrangement and

i. gives to another registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that acquisition of physical possession of the property, or

ii. claims an input tax refund in respect of tax that is deemed to have been paid by the recipient under subparagraph 1 of the first paragraph of section 327.7 in respect of the property, and

(b) either

i. the recipient is not acquiring, as the recipient of the taxable supply, the property for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. the property is a passenger vehicle that the recipient is acquiring for use in Québec as capital property in the course of commercial activities of the recipient and in respect of which the capital cost to the recipient exceeds the amount that is deemed under any of paragraphs d.3 to d.5 of section 99 of the Taxation Act to be the capital cost of the passenger vehicle to the recipient for the purposes of that Act;

(5) a supply of a continuous transmission commodity, if the supply is deemed under section 23 to be made outside Québec to a registrant by a person who was the recipient of a supply of the commodity that was a zero-rated supply included in section 191.3.1 or that would, but for subparagraph e of paragraph 1 of that section, have been included in that section, and the registrant is not acquiring the commodity for consumption, use or supply exclusively in the course of commercial activities of the registrant;

(6) a supply, included in section 191.3.2, of a continuous transmission commodity that is neither shipped outside Québec, as described in subparagraph 1 of the first paragraph of that section, nor supplied, as described in subparagraph 2 of the first paragraph of that section, by the recipient and the recipient is not acquiring the commodity for consumption, use or supply exclusively in the course of commercial activities of the recipient;

(7) a supply of property that is a zero-rated supply only because it is included in section 179.1, if the recipient is not acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the recipient and

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179;

(8) a supply of property that is a zero-rated supply only because it is included in section 179.2, if the recipient is not acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the recipient and

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1; or

(9) a supply deemed to be acquired by a qualifying taxpayer, within the meaning of section 26.2, under section 26.3 or 26.4.

The amount to which the first paragraph refers is

(1) in the case of a supply included in subparagraph 1 or 2 of the first paragraph, the amount determined by the formula

A × B × C;

(2) in the case of a supply included in any of subparagraphs 2.1 to 8 of the first paragraph, the amount determined by the formula

A × B × D; or

(3) in the case of a supply included in subparagraph 9 of the first paragraph, the amount obtained by multiplying the value of the consideration by 9.975%.

For the purposes of the formulas in the second paragraph,

(1) A is 9.975%;

(2) B is the value of all or part of the consideration that is paid or becomes due at that time;

(3) C is the extent, expressed as a percentage, to which the recipient acquired the property or service for consumption, use or supply in Québec; and

(4) D is

(a) in the case of a supply of corporeal movable property, 100%, or

(b) in any other case, the extent, expressed as a percentage, to which the recipient acquired the property for consumption, use or supply in Québec.

1991, c. 67, s. 18; 1993, c. 19, s. 171; 1994, c. 22, s. 370; 1995, c. 1, s. 357; 1995, c. 1, s. 253; 1995, c. 63, s. 307; 1997, c. 85, s. 427; 2001, c. 53, s. 274; 2003, c. 2, s. 309; 2009, c. 5, s. 596; 2009, c. 15, s. 482; 2010, c. 5, s. 209; 2011, c. 6, s. 236; 2012, c. 28, s. 35; 2015, c. 21, s. 619; 2021, c. 142021, c. 14, s. 2211112021, c. 142021, c. 14, s. 2211122021, c. 142021, c. 14, s. 2211132021, c. 142021, c. 14, s. 221114; 2021, c. 182021, c. 18, s. 175112021, c. 182021, c. 18, s. 175122021, c. 182021, c. 18, s. 17513; 2024, c. 112024, c. 11, s. 16411.

2021-06-04 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply (other than the zero-rated supply included in paragraph 2.1 or in any of sections 179.1, 179.2 and 191.3.2), or a supply included in any of sections 18.0.1, 18.0.1.1 and 18.0.1.2, shall pay to the Minister a tax in respect of the supply calculated at the rate of 9.975% on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(a) (subparagraph repealed);

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed),

(b) the property

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

(a) the recipient acquires physical possession of the property as the recipient of another supply of the property made by way of lease, licence or similar arrangement and

i. gives to another registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that acquisition of physical possession of the property, or

ii. claims an input tax refund in respect of tax that is deemed to have been paid by the recipient under subparagraph 1 of the first paragraph of section 327.7 in respect of the property, and

(b) either

i. the recipient is not acquiring, as the recipient of the taxable supply, the property for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1; or

(9) a supply deemed to be acquired by a qualifying taxpayer, within the meaning of section 26.2, under section 26.3 or 26.4.

2021-06-02 Show full text at this date

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(a) (subparagraph repealed);

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed),

iii. is a passenger vehicle which the recipient acquires for use in Québec as capital property in the course of commercial activities of the recipient and in respect of which the capital cost to the recipient exceeds the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be the capital cost of the passenger vehicle to the recipient for the purposes of the said Act;

(b) the property

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. is a passenger vehicle that the recipient is acquiring for use in Québec as capital property in the course of commercial activities of the recipient and in respect of which the capital cost to the recipient exceeds the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act to be the capital cost of the passenger vehicle to the recipient for the purposes of that Act;

(a) the recipient acquires physical possession of the property as the recipient of another supply of the property made by way of lease, licence or similar arrangement and

i. gives to another registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that acquisition of physical possession of the property, or

ii. claims an input tax refund in respect of tax that is deemed to have been paid by the recipient under subparagraph 1 of the first paragraph of section 327.7 in respect of the property, and

(b) either

i. the recipient is not acquiring, as the recipient of the taxable supply, the property for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. the property is a passenger vehicle that the recipient is acquiring for use in Québec as capital property in the course of commercial activities of the recipient and in respect of which the capital cost to the recipient exceeds the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act to be the capital cost of the passenger vehicle to the recipient for the purposes of that Act;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1; or

(9) a supply deemed to be acquired by a qualifying taxpayer, within the meaning of section 26.2, under section 26.3 or 26.4.

2015-10-21 Show full text at this date

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2, and

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed),

(4) a supply, other than a prescribed supply, of corporeal movable property made at a particular time by a person not resident in Québec who is not registered under Division I of Chapter VIII to a particular recipient resident in Québec where

(a) the property is delivered or made available, in Québec, to the particular recipient and the particular recipient is not a registrant who is acquiring the property for consumption, use or supply exclusively in the course of commercial activities of the particular recipient, and

(b) the person not resident in Québec has previously made a taxable supply of the property by way of lease, licence or similar arrangement to a registrant with whom the person was not dealing at arm’s length or who was related to the particular recipient, and

i. the property was delivered or made available, in Québec, to the registrant,

ii. the registrant was entitled to claim an input tax refund in respect of the property or was not required to pay tax under this section in respect of the supply solely because he had acquired the property for consumption, use or supply exclusively in the course of commercial activities of the registrant, and

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1; or

(9) a supply deemed to be acquired by a qualifying taxpayer, within the meaning of section 26.2, under section 26.3 or 26.4.

2013-01-01 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply, other than the zero-rated supply included in paragraph 2.1 or any of sections 179.1, 179.2 and 191.3.2, or a supply included in section 18.0.1, shall pay to the Minister a tax in respect of the supply calculated at the rate of 9.975% on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2, and

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed),

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1; or

(9) a supply deemed to be acquired by a qualifying taxpayer, within the meaning of section 26.2, under section 26.3 or 26.4.

2012-01-01 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply, other than the zero-rated supply included in paragraph 2.1 or any of sections 179.1, 179.2 and 191.3.2, or a supply included in section 18.0.1, shall pay to the Minister a tax in respect of the supply calculated at the rate of 9.5% on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2, and

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179; or

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1.

2011-01-01 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply, other than the zero-rated supply included in paragraph 2.1 or any of sections 179.1, 179.2 and 191.3.2, or a supply included in section 18.0.1, shall pay to the Minister a tax in respect of the supply calculated at the rate of 8.5% on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2, and

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179; or

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1.

2009-06-04 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply, other than the zero-rated supply included in paragraph 2.1 or any of sections 179.1, 179.2 and 191.3.2, or a supply included in section 18.0.1, shall pay to the Minister a tax in respect of the supply calculated at the rate of 7.5% on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(2.1) a supply made in Québec of incorporeal movable property that is a zero-rated supply only because it is included in section 188 or 188.1, other than

(a) a supply that is made to a consumer of the property, or

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2, and

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179; or

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1.

2009-05-15 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply, other than the zero-rated supply included in any of sections 179.1, 179.2 and 191.3.2, or a supply included in section 18.0.1, shall pay to the Minister a tax in respect of the supply calculated at the rate of 7.5% on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2, and

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179; or

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1.

2003-07-03 Show full text at this date

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2,

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient does not ship the property outside Québec in the circumstances described in paragraphs 2 to 4 of section 179; or

(a) an authorization granted to the recipient to use the certificate referred to in that section is not in effect at the time the supply is made, or

(b) the recipient is not acquiring the property for use or supply as domestic inventory or as added property, as those expressions are defined in section 350.23.1.

1991, c. 67, s. 18; 1993, c. 19, s. 171; 1994, c. 22, s. 370; 1995, c. 1, s. 357; 1995, c. 1, s. 253; 1995, c. 63, s. 307; 1997, c. 85, s. 427; 2001, c. 53, s. 274; 2003, c. 2, s. 309.

2001-12-20 Show full text at this date

18. Every recipient of a taxable supply, except a zero-rated supply, other than the zero-rated supply included in section 191.3.2, or a supply included in section 18.0.1, shall pay to the Minister a tax in respect of the supply calculated at the rate of 7.5 % on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to a person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to a person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2,

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time;

1991, c. 67, s. 18; 1993, c. 19, s. 171; 1994, c. 22, s. 370; 1995, c. 1, s. 357; 1995, c. 1, s. 253; 1995, c. 63, s. 307; 1997, c. 85, s. 427; 2001, c. 53, s. 274.

1997-12-19

18. Every recipient of a taxable supply, other than a zero-rated supply or a supply referred to in section 18.0.1, shall pay to the Minister a tax in respect of the supply calculated at the rate of 7.5 % on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities or precious metals of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service the supply of which is referred to in section 24.2, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to the person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to the person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2,

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time.

1991, c. 67, s. 18; 1993, c. 19, s. 171; 1994, c. 22, s. 370; 1995, c. 1, s. 357; 1995, c. 1, s. 253; 1995, c. 63, s. 307; 1997, c. 85, s. 427.

1995-12-15

18. Every recipient of a taxable supply, other than a zero-rated supply, shall pay to the Minister a tax in respect of the supply equal to 6.5 % of the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(e) a transportation service, other than a freight transportation service in respect of the transportation of corporeal movable property from a place in Canada outside Québec to a place in Québec, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to the person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to the person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2,

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient, or

ii. (subparagraph repealed);

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time.

The tax under this section in respect of a taxable supply is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due.

1991, c. 67, s. 18; 1993, c. 19, s. 171; 1994, c. 22, s. 370; 1995, c. 1, s. 357; 1995, c. 1, s. 253; 1995, c. 63, s. 307.

1995-01-30

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation;

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec;

(a) physical possession of the property is transferred to the recipient in Québec by another registrant who has

i. made in Québec a supply by way of sale of the property or a supply of a service of manufacturing or producing the property to the person not resident in Québec, or

ii. acquired physical possession of the property in order to make a supply of a commercial service in respect of the property to the person not resident in Québec,

(b) the recipient gives to the other registrant a certificate of the recipient referred to in subparagraph 3 of the first paragraph of section 327.2,

i. is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient,

ii. is property in respect of which the recipient is not entitled to apply for an input tax refund by reason of section 206.1, or

i. the property was delivered or made available, in Québec, to the registrant,

iii. the supply was the last supply made by the person not resident in Québec to a registrant before the particular time.

1991, c. 67, s. 18; 1993, c. 19, s. 171; 1994, c. 22, s. 370; 1995, c. 1, s. 357; 1995, c. 1, s. 253.

1994-06-17

18. Every recipient of a taxable supply, other than a zero-rated supply, shall pay to the Minister a tax in respect of the supply calculated at the rate prescribed in the second paragraph on the value of the consideration for the supply if the supply is

(1) a supply, other than a prescribed supply, of a service made outside Québec to a person who is resident in Québec, other than a supply of a service that is

(b) consumed by an individual exclusively outside Québec, other than a training service the supply of which is made to a person who is not a consumer,

(d) a service (other than a custodial or nominee service in respect of securities of the person) in respect of corporeal movable property that is

i. situated outside Québec at the time the service is performed, or

(f) a service rendered in connection with criminal, civil or administrative litigation outside Québec, other than a service rendered before the commencement of such litigation; or

(2) a supply, other than a prescribed supply, of incorporeal movable property made outside Québec to a person who is resident in Québec, other than a supply of property that

(b) may not be used in Québec, or

(c) relates to an immovable situated outside Québec, to a service to be performed wholly outside Québec or to corporeal movable property situated outside Québec.

The rate of tax to which the first paragraph refers is the rate that would be applicable in respect of the supply under section 16 if the supply were made in Québec.

The tax under this section in respect of a taxable supply made outside Québec is payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due.

1991, c. 67, s. 18; 1993, c. 19, s. 171; 1994, c. 22, s. 370; 1995, c. 1, s. 357.

1993-06-15

18. Every recipient of a taxable supply of incorporeal movable property or a service that is made outside Québec shall pay to the Minister a tax in respect of the supply, calculated at the rate provided for in the second paragraph on the basis of the value of the consideration for the supply, if the recipient is resident in Québec and may reasonably be regarded as having received the property or service for use in Québec otherwise than exclusively in the course of a commercial activity.

The rate of tax to which the first paragraph refers is the rate that would be applicable in respect of the supply under section 16 if the supply were made in Québec.

The first paragraph does not apply in respect of

(1) a supply in respect of which tax under section 16 is payable;

(2) a zero-rated supply;

(3) a prescribed supply.

1991, c. 67, s. 18; 1993, c. 19, s. 171.

1992-07-01

18. Every recipient of a taxable supply of incorporeal movable property or a service that is made outside Québec shall pay to the Minister a tax in respect of the supply equal to 8 % of the value of the consideration for the supply, if he is resident in Québec and may reasonably be regarded as having received the property or service for use in Québec otherwise than exclusively in a commercial activity.

The first paragraph does not apply in respect of

(1) a supply in respect of which tax under section 16 is payable;

(2) a zero-rated supply;

(3) a prescribed supply.

1991, c. 67, s. 18.

T-0.1 - Act respecting the Québec sales tax

Section 18Disposition versions

Section 18
Disposition versions