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T-0.1 - Act respecting the Québec sales tax

Section 213
Disposition versions

Full text
213. A registrant is deemed, except where section 75.1 or 80 applies in respect of the supply, to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the amount determined by multiplying that amount by 9.975/109.975, where
(1)  the registrant is the recipient of a supply made in Québec by way of sale of used corporeal movable property, other than a returnable container as defined in section 350.42.3, that is a usual covering or container of a class of coverings or containers in which property, other than property the supply of which is a zero-rated supply, is delivered;
(2)  tax is not payable by the registrant in respect of the supply;
(3)  the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant; and
(4)  the registrant pays consideration for the supply that is not less than the total of
(a)  the consideration charged by the registrant for supplies by the registrant of used coverings or containers of that class, and
(b)  tax calculated on that consideration.
For the purposes of this section, where a person makes a supply of used corporeal movable property to a registrant with whom the person is not dealing at arm’s length for consideration that exceeds the fair market value of the property at the time possession of the property is transferred to the registrant, the value of the consideration for the supply is deemed to be equal to the fair market value of the property at that time.
1991, c. 67, s. 213; 1994, c. 22, s. 472; 1997, c. 85, s. 546; 2009, c. 5, s. 614; 2010, c. 5, s. 215; 2011, c. 6, s. 250; 2012, c. 28, s. 67.
213. A registrant is deemed, except where section 75.1 or 80 applies in respect of the supply, to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the amount determined by multiplying that amount by 9.5/109.5, where
(1)  the registrant is the recipient of a supply made in Québec by way of sale of used corporeal movable property, other than a returnable container as defined in section 350.42.3, that is a usual covering or container of a class of coverings or containers in which property, other than property the supply of which is a zero-rated supply, is delivered;
(2)  tax is not payable by the registrant in respect of the supply;
(3)  the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant; and
(4)  the registrant pays consideration for the supply that is not less than the total of
(a)  the consideration charged by the registrant for supplies by the registrant of used coverings or containers of that class, and
(b)  tax calculated on that consideration.
For the purposes of this section, where a person makes a supply of used corporeal movable property to a registrant with whom the person is not dealing at arm’s length for consideration that exceeds the fair market value of the property at the time possession of the property is transferred to the registrant, the value of the consideration for the supply is deemed to be equal to the fair market value of the property at that time.
1991, c. 67, s. 213; 1994, c. 22, s. 472; 1997, c. 85, s. 546; 2009, c. 5, s. 614; 2010, c. 5, s. 215; 2011, c. 6, s. 250.
213. A registrant is deemed, except where section 75.1 or 80 applies in respect of the supply, to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the amount determined by multiplying that amount by 8.5/108.5, where
(1)  the registrant is the recipient of a supply made in Québec by way of sale of used corporeal movable property, other than a returnable container as defined in section 350.42.3, that is a usual covering or container of a class of coverings or containers in which property, other than property the supply of which is a zero-rated supply, is delivered;
(2)  tax is not payable by the registrant in respect of the supply;
(3)  the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant; and
(4)  the registrant pays consideration for the supply that is not less than the total of
(a)  the consideration charged by the registrant for supplies by the registrant of used coverings or containers of that class, and
(b)  tax calculated on that consideration.
For the purposes of this section, where a person makes a supply of used corporeal movable property to a registrant with whom the person is not dealing at arm’s length for consideration that exceeds the fair market value of the property at the time possession of the property is transferred to the registrant, the value of the consideration for the supply is deemed to be equal to the fair market value of the property at that time.
1991, c. 67, s. 213; 1994, c. 22, s. 472; 1997, c. 85, s. 546; 2009, c. 5, s. 614; 2010, c. 5, s. 215.
213. A registrant is deemed, except where section 75.1 or 80 applies in respect of the supply, to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the amount determined by multiplying that amount by 7.5/107.5, where
(1)  the registrant is the recipient of a supply made in Québec by way of sale of used corporeal movable property, other than a returnable container as defined in section 350.42.3, that is a usual covering or container of a class of coverings or containers in which property, other than property the supply of which is a zero-rated supply, is delivered;
(2)  tax is not payable by the registrant in respect of the supply;
(3)  the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant; and
(4)  the registrant pays consideration for the supply that is not less than the total of
(a)  the consideration charged by the registrant for supplies by the registrant of used coverings or containers of that class, and
(b)  tax calculated on that consideration.
For the purposes of this section, where a person makes a supply of used corporeal movable property to a registrant with whom the person is not dealing at arm’s length for consideration that exceeds the fair market value of the property at the time possession of the property is transferred to the registrant, the value of the consideration for the supply is deemed to be equal to the fair market value of the property at that time.
1991, c. 67, s. 213; 1994, c. 22, s. 472; 1997, c. 85, s. 546; 2009, c. 5, s. 614.
213. A registrant is deemed, except where section 75.1 or 80 applies in respect of the supply, to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the amount determined by multiplying that amount by 7.5/107.5, where
(1)  the registrant is the recipient of a supply made in Québec by way of sale of used corporeal movable property that is a usual covering or container of a class of coverings or containers in which property, other than property the supply of which is a zero-rated supply, is delivered;
(2)  tax is not payable by the registrant in respect of the supply;
(3)  the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant; and
(4)  except where the property is a returnable container within the meaning of section 350.24 of a particular class that is not supplied by the registrant when filled and sealed, the registrant pays to the supplier consideration for the supply that is not less than the total of
(a)  the consideration charged by the registrant for supplies by the registrant of used coverings or containers of that class, and
(b)  tax calculated on that consideration.
For the purposes of this section, where a person makes a supply of used corporeal movable property to a registrant with whom the person is not dealing at arm’s length for consideration that exceeds the fair market value of the property at the time possession of the property is transferred to the registrant, the value of the consideration for the supply is deemed to be equal to the fair market value of the property at that time.
1991, c. 67, s. 213; 1994, c. 22, s. 472; 1997, c. 85, s. 546.
213. A registrant is deemed, except where the supply is a zero-rated supply or where section 75.1 or 80 applies in respect of the supply, to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the tax fraction of that amount, where
(1)  used corporeal movable property is supplied in Québec by way of sale after 31 December 1993 to a registrant, tax is not payable by the registrant in respect of the supply, and the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant; or
(2)  used corporeal movable property is supplied in Québec by way of sale before 1 January 1994 to a registrant, tax is not payable by the registrant in respect of the supply, and the property is acquired for the purpose of supply in the course of commercial activities of the registrant.
For the purposes of this section, where a person makes a supply of used corporeal movable property to a registrant with whom the person is not dealing at arm’s length for consideration that exceeds the fair market value of the property at the time possession of the property is transferred to the registrant, the value of the consideration for the supply is deemed to be equal to the fair market value of the property at that time.
1991, c. 67, s. 213; 1994, c. 22, s. 472.
213. For the purpose of determining an input tax refund of a registrant, the registrant is deemed, except where the supply is a zero-rated supply or where section 75 or 80 apply in respect of the supply, to have paid, at the time any amount is paid as consideration for the supply, tax in respect of the supply equal to the tax fraction of that amount, where
(1)  used corporeal movable property is supplied in Québec by way of sale after 31 December 1993 to a registrant, tax is not payable by the registrant in respect of the supply, and the property is acquired for the purpose of consumption, use or supply in the course of commercial activities of the registrant; or
(2)  used corporeal movable property is supplied in Québec by way of sale before 1 January 1994 to a registrant, tax is not payable by the registrant in respect of the supply, and the property is acquired for the purpose of supply in the course of commercial activities of the registrant.
For the purposes of this section, where at any time used corporeal movable property is supplied to a registrant by a person with whom the registrant is not dealing at arm’s length for consideration that does not equal the fair market value of the property at that time, the value of the consideration for the supply is deemed to be equal to the fair market value of the property at that time.
1991, c. 67, s. 213.
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