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T-0.1 - Act respecting the Québec sales tax

Section 248
Disposition versions

Full text
248. If the consideration paid or payable by a registrant for an improvement to a passenger vehicle of the registrant increases the cost to the registrant of the vehicle to an amount that exceeds the amount that would, under whichever of paragraphs d.3 to d.5 of section 99 of the Taxation Act (chapter I-3) applies in respect of the vehicle, be deemed to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle in respect of which that paragraph applies if the formula in sections 99R1 and 99R1.1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) were read without reference to B, the tax calculated on that excess must not be included in determining an input tax refund of the registrant for any reporting period of the registrant.
1991, c. 67, s. 248; 2009, c. 5, s. 617; 2009, c. 15, s. 510; 2021, c. 18, s. 184.
248. If the consideration paid or payable by a registrant for an improvement to a passenger vehicle of the registrant increases the cost to the registrant of the vehicle to an amount that exceeds the amount that would be deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle, in respect of which that paragraph applies, if the formula in section 99R1 of the Regulation respecting the Taxation Act (chapter I-3, r. 1) were read without reference to B, the tax calculated on that excess must not be included in determining an input tax refund of the registrant for any reporting period of the registrant.
1991, c. 67, s. 248; 2009, c. 5, s. 617; 2009, c. 15, s. 510.
248. If the consideration paid or payable by a registrant for an improvement to a passenger vehicle of the registrant increases the cost to the registrant of the vehicle to an amount that exceeds the amount that would be deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle, in respect of which that paragraph applies, if the formula in section 99R2 of the Regulation respecting the Taxation Act (R.R.Q., 1981, chapter I-3, r. 1) were read without reference to B, the tax calculated on that excess must not be included in determining an input tax refund of the registrant for any reporting period of the registrant.
1991, c. 67, s. 248; 2009, c. 5, s. 617.
248. Where the consideration paid or payable by a registrant for an improvement to a passenger vehicle of the registrant increases the cost to the registrant of the vehicle to an amount that exceeds the amount deemed under paragraph d.3 or d.4 of section 99 of the Taxation Act (chapter I-3) to be, for the purposes of that section, the capital cost to a taxpayer of a passenger vehicle in respect of which that paragraph applies, the tax calculated on that excess shall not be included in determining an input tax refund of the registrant for any reporting period of the registrant.
1991, c. 67, s. 248.
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