T-0.1 - Act respecting the Québec sales tax

Section 210.4 Disposition versions

1995-12-15

210.4. Where at any time a person is engaged in a taxi business and other commercial activities in Québec, other than the supply by way of sale of an immovable, and the person’s registration ceases, at that time, to apply to those other activities, the following rules apply:

(1)  the person is deemed

(a)  to have made, immediately before that time, a supply of each property of the person, other than capital property, that was held immediately before that time for consumption, use or supply in the course of those other activities and to have collected, immediately before that time, tax in respect of the supply, calculated on the fair market value of the property at that time, and

(b)  to have received, at that time, a supply of the property by way of sale and to have paid, at that time, tax in respect of the supply equal to the amount determined under subparagraph a;

(2)  in determining the input tax refund of the person for the reporting period that includes that time, there may be included tax that becomes payable by the person after that time, to the extent that the tax is calculated on consideration, or a part thereof,

(a)  that is reasonably attributable to a service that was rendered to the person before that time and that was acquired by the person for consumption, use or supply in the course of those other activities, or

(b)  that is a rent, royalty or similar payment in respect of property and that is reasonably attributable to a period before that time during which the property was used in the course of those other activities; and

(3)  an amount shall be added in determining the net tax for the reporting period of the person that includes that time where, in determining an input tax refund claimed by the person in a return under section 468 for a reporting period ending before that time, there was included an amount in respect of tax calculated on consideration, or a part thereof,

(a)  that is reasonably attributable to services that are to be rendered to the person after that time, or

(b)  that is a rent, royalty or similar payment in respect of property and that is reasonably attributable to a period (in this section referred to as the “lease period”) after that time.

For the purposes of subparagraph 3 of the first paragraph, the amount shall be added in determining the net tax to the extent to which the property is used by the person during the lease period, or the services were acquired by the person for consumption, use or supply, in the course of those other activities.

1994, c. 22, s. 470; 1995, c. 63, s. 355.

1994-06-17

210.4. Where at any time a person is engaged in a taxi business and other commercial activities in Québec, other than the supply by way of sale of an immovable, and the person’s registration ceases, at that time, to apply to those other activities; the following rules apply:

(1)  the person is deemed

(a)  to have made, immediately before that time, a supply of each property of the person, other than capital property, that was held immediately before that time for consumption, use or supply in the course of those other activities, and to have collected, immediately before that time, tax in respect of the supply, except where the supply is a non-taxable supply, calculated on the fair market value of the property at that time, and

(b)  to have received, at that time, a supply of the property by way of sale and to have paid, at that time, tax in respect of the supply, except where the supply is a non-taxable supply, equal to the amount determined under subparagraph a;

(2)  in determining the input tax refund of the person for the reporting period that includes that time, there may be included tax that becomes payable by the person after that time, to the extent that the tax is calculated on consideration, or a part thereof,

(a)  that is reasonably attributable to a service that was rendered to the person before that time and that was acquired by the person for consumption, use or supply in the course of those other activities, or

(b)  that is a rent, royalty or similar payment in respect of property and that is reasonably attributable to a period before that time during which the property was used in the course of those other activities; and

(3)  an amount shall be added in determining the net tax for the reporting period of the person that includes that time where, in determining an input tax refund claimed by the person in a return under section 468 for a reporting period ending before that time, there was included an amount in respect of tax calculated on consideration, or a part thereof,

(a)  that is reasonably attributable to services that are to be rendered to the person after that time, or

(b)  that is a rent, royalty or similar payment in respect of property and that is reasonably attributable to a period (in this section referred to as the “lease period”) after that time.

For the purposes of subparagraph 3 of the first paragraph, the amount shall be added in determining the net tax to the extent to which the property is used by the person during the lease period, or the services were acquired by the person for consumption, use or supply, in the course of those other activities.

1994, c. 22, s. 470.