T-0.1 - Act respecting the Québec sales tax

Section 200 Disposition versions

1994-06-17

200. (Repealed).

1991, c. 67, s. 200; 1994, c. 22, s. 462.

1992-07-01

200. Where property or a service is acquired or brought into Québec by a registrant for non-exclusive consumption, use or supply (in this section referred to as the “intended use”) in the course of commercial activities of the registrant, the input tax refund of the registrant in respect of the property or service for a reporting period of the registrant is the amount determined by the formula

                        A x B.

For the purposes of this formula,

(1)  A is the amount that would be determined under the first paragraph of section 199 in respect of the property or service if that section were read without reference to the word “exclusively”; and

(2)  B is

(a)  where the tax is deemed under section 252 to have been paid by the registrant in respect of the acquisition or bringing into Québec by the registrant of the property, the percentage that the intended use of the property in the commercial activities of the registrant is of the intended use of the property in those commercial activities and other activities engaged in by the registrant in the course of making exempt supplies; and

(b)  in any other case, the percentage that the intended use of the property or service in those commercial activities of the registrant is of the total intended use of the property or service.

1991, c. 67, s. 200.