T-0.1 - Act respecting the Québec sales tax

Section 234 Disposition versions

2013-01-01

234. Subject to section 234.0.1, if at a particular time a registrant that is a public sector body (other than a financial institution) makes a taxable supply of an immovable by way of sale (other than a supply that is deemed under any of sections 243, 259 and 259.1 to have been made) and, immediately before the time tax becomes payable in respect of the taxable supply, the immovable was not used by the registrant primarily in commercial activities of the registrant, the registrant may, despite sections 203 to 206 and subdivision 5, except where section 233 applies, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the lesser of

(1)  the basic tax content of the immovable at the particular time; and

(2)  an amount equal to the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply of the immovable.

1991, c. 67, s. 234; 1994, c. 22, s. 486; 1997, c. 85, s. 554; 2007, c. 12, s. 321; 2012, c. 28, s. 69.

2007-11-07

234. Subject to section 234.0.1, if at a particular time a registrant that is a public sector body, other than a financial institution, makes a taxable supply of an immovable by way of sale, other than a supply that is deemed under section 243 or 259 to have been made, and, immediately before the time tax becomes payable in respect of the taxable supply, the immovable was not used by the registrant primarily in commercial activities of the registrant, the registrant may, despite sections 203 to 206 and subdivision 5, except where section 233 applies, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the lesser of

(1)  the basic tax content of the immovable at the particular time; and

(2)  an amount equal to the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply of the immovable.

1991, c. 67, s. 234; 1994, c. 22, s. 486; 1997, c. 85, s. 554; 2007, c. 12, s. 321.

1997-12-19

234. Except where section 233 applies, where at a particular time a registrant that is a public sector body, other than a financial institution, makes a taxable supply of an immovable by way of sale, other than a supply that is deemed under section 243 or 259 to have been made, and, immediately before the time tax becomes payable in respect of the taxable supply, the immovable was not used by the registrant primarily in commercial activities of the registrant, the registrant may, notwithstanding sections 203 to 206 and subdivision 5, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the lesser of

(1)  the basic tax content of the immovable at the particular time; and

(2)  an amount equal to the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply of the immovable.

1991, c. 67, s. 234; 1994, c. 22, s. 486; 1997, c. 85, s. 554.

1994-06-17

234. Except where section 233 applies, where at a particular time a registrant that is a public service body makes a taxable supply of an immovable by way of sale, other than a supply that is deemed under section 243 to have been made, and, immediately before the time tax becomes payable in respect of the taxable supply, the immovable was not used by the registrant primarily in commercial activities of the registrant, the registrant may, notwithstanding sections 203 to 206 and subdivision 5, claim an input tax refund for the reporting period in which tax in respect of the taxable supply became payable or is deemed to have been collected, as the case may be, equal to the amount determined by the formula

                        A x B.

For the purposes of this formula,

(1)  A is the lesser of

(a)  an amount equal to the total (in this section referred to as the “total tax charged in respect of the immovable”) of the tax that was payable by the registrant in respect of the last acquisition of the immovable by the registrant and the tax that was payable by the registrant in respect of improvements to the immovable acquired, or brought into Québec, by the registrant after the immovable was last so acquired, and

(b)  an amount equal to the tax that is or would, but for sections 75.1 and 80, be payable in respect of the taxable supply of the immovable; and

(2)  B is

(a)  where the registrant was entitled to claim a rebate under sections 383 to 397 in respect of any tax included in the total tax charged in respect of the immovable, the difference between 100 % and the percentage prescribed for the purposes of section 386 or 386.1 that applied in determining the amount of the rebate, and

(b)  in any other case, 100 %.

1991, c. 67, s. 234; 1994, c. 22, s. 486.

1992-07-01

234. Where at a particular time a registrant that is a government makes a taxable supply of an immovable by way of sale, other than a supply that is, by reason of section 270, deemed under section 243 to have been made, or a registrant that is a public service body is deemed under sections 220 and 221 or section 273 to have made a taxable supply of an immovable, and, immediately before the time tax is payable in respect of the supply, the immovable was used by the registrant otherwise than primarily in commercial activities of the registrant, the registrant may claim an input tax refund for the reporting period in which tax in respect of the supply became payable equal to the lesser of

(1)  an amount equal to the amount, if any, by which the total determined under subparagraph a exceeds the total determined under subparagraph b:

(a)  the total of the tax that was or would, but for sections 75 and 80, have been payable by the registrant in respect of the acquisition of the immovable and the tax that was payable by the registrant in respect of improvements to the immovable or, where the registrant was deemed under section 243 to have made a supply of the immovable at an earlier time, the total of the tax deemed under that section to have been collected by the registrant at that earlier time and the tax that was payable by the registrant after that earlier time in respect of improvements to the immovable;

(b)  the total of all rebates of tax referred to in subparagraph a that the registrant has claimed or is entitled to claim under Division I of Chapter VII; and

(2)  an amount equal to the tax collectible by the registrant in respect of the taxable supply by the registrant of the immovable.

1991, c. 67, s. 234.