T-0.1 - Act respecting the Québec sales tax

Section 239.1 Disposition versions

1997-12-19

239.1. (Repealed).

1994, c. 22, s. 493; 1997, c. 85, s. 559.

1994-06-17

239.1. The third paragraph applies for the purpose of calculating the amount of tax that is deemed under section 243, 253, 258 or 261 to have been collected or paid at a particular time by a registrant if the presumptions under any of those sections and mentioned in the second paragraph are applicable to the registrant by reason of

(1)  the application of paragraph 2 of section 209,

(2)  the application of paragraph 2 of section 210.2 at the time the registration of the registrant ceases to apply to particular commercial activities of the registrant, or

(3)  a division or branch of the registrant becoming a small supplier division within the meaning of section 337.2.

The presumptions referred to in the first paragraph are as follows:

(1)  the registrant is deemed to have made a supply of property that was originally supplied to or brought into Québec by the registrant before 1 July 1992, or corporeal movable property that was originally supplied to the registrant in Québec before 1 January 1994 as used corporeal movable property in circumstances in which tax was not payable in respect of the supply;

(2)  the registrant is deemed to have collected, at that time, tax in respect of the supply.

The amount of tax calculated on the fair market value of the property at the particular time is deemed not to exceed the total of the tax that was or would, but for section 75.1 or 80, have been payable by the registrant in respect of the last acquisition or bringing into Québec of the property by the registrant and the tax that was payable by the registrant in respect of improvements to the property acquired or brought into Québec by the registrant after the property was last so acquired or brought into Québec.

1994, c. 22, s. 493.