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T-0.1 - Act respecting the Québec sales tax

Section 297.0.1
Disposition versions

Full text
297.0.1. For the purposes of section 297.0.2, “gross revenue” of a person for a fiscal year of the person means the amount by which the amount determined under subparagraph 1 exceeds the amount determined under subparagraph 2:
(1)  the amount that is the total of the following amounts that have not already been included in determining the total under this section for a preceding fiscal year of the person and each of which is
(a)  a gift that is received or becomes receivable depending on the method (in this section referred to as the “accounting method”) followed by the person in determining the person’s revenue for the fiscal year, by the person during the fiscal year,
(b)  a grant, subsidy, forgivable loan or other assistance (other than a refund or rebate of, or credit in respect of duties, fees or taxes imposed by an Act of Québec, of another province, of the Northwest Territories, of the Yukon Territory, of Nunavut or of the Parliament of Canada) in the form of money that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year from a government, municipality or other public authority,
(c)  revenue that is or would be, if the person were a taxpayer under the Taxation Act (chapter I-3), included for the purposes of that Act in determining the person’s income for the fiscal year from property, a business, an adventure or concern in the nature of trade or other source and that is not included in subparagraph b,
(d)  an amount that is or would be, if the person were a taxpayer under the Taxation Act, a capital gain for the fiscal year for the purposes of that Act from the disposition of property of the person, or
(e)  other revenue of any kind whatever (other than an amount that is or would be, if the person were a taxpayer under the Taxation Act, included in determining the amount of a capital gain or loss of the person for the purposes of that Act) that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year;
(2)  the total of all amounts each of which is, or would be, if the person were a taxpayer under the Taxation Act, a capital loss for the fiscal year for the purposes of that Act from the disposition of property of the person.
1995, c. 1, s. 290; 1995, c. 63, s. 386; 2003, c. 2, s. 329; 2015, c. 21, s. 687.
297.0.1. For the purposes of section 297.0.2, “gross revenue” of a person for a fiscal year of the person means the amount by which the amount determined under subparagraph 1 exceeds the amount determined under subparagraph 2:
(1)  the amount that is the total of the following amounts that have not already been included in determining the total under this section for a preceding fiscal year of the person and each of which is
(a)  a gift that is received or becomes receivable depending on the method (in this section referred to as the “accounting method”) followed by the person in determining the person’s revenue for the fiscal year, by the person during the fiscal year,
(b)  a grant, subsidy, forgivable loan or other assistance (other than a refund or rebate of, or credit in respect of duties, fees or taxes imposed by an Act of Québec, of another province, of the Northwest Territories, of the Yukon Territory, of Nunavut or of the Parliament of Canada) in the form of money that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year from a government, municipality or other public authority,
(c)  revenue that is or would be, if the person were a taxpayer under the Taxation Act (chapter I-3), included for the purposes of that Act in determining the person’s income for the fiscal year from property, a business, an adventure or concern in the nature of trade or other source and that is not included in subparagraph b,
(d)  an amount that is or would be, if the person were a taxpayer under the Taxation Act, a capital gain for the fiscal year for the purposes of that Act from the disposition of property of the person, or
(e)  other revenue of any kind whatever (other than an amount that is or would be, if the person were a taxpayer under the Taxation Act, included in determining the amount of a capital gain or loss of the person for the purposes of that Act) that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year;
(2)  the total of all amounts each of which is, or would be, if the person were a taxpayer under the Taxation Act, a capital loss for the fiscal year for the purposes of that Act from the disposition of property of the person.
For the purposes of this section and of section 297.0.2, the fiscal year of a person is the fiscal year of the person within the meaning of section 458.1.
1995, c. 1, s. 290; 1995, c. 63, s. 386; 2003, c. 2, s. 329.
297.0.1. For the purposes of section 297.0.2, “gross revenue” of a person for a fiscal year of the person means the amount by which the amount determined under subparagraph 1 exceeds the amount determined under subparagraph 2:
(1)  the amount that is the total of the following amounts that have not already been included in determining the total under this section for a preceding fiscal year of the person and each of which is
(a)  a gift that is received or becomes receivable depending on the method (in this section referred to as the “accounting method”) followed by the person in determining the person’s revenue for the fiscal year, by the person during the fiscal year,
(b)  a grant, subsidy, forgivable loan or other assistance (other than a refund or rebate of, or credit in respect of duties, fees or taxes imposed by an Act of Québec, of another province, of the Northwest Territories, of the Yukon Territory or of the Parliament of Canada) in the form of money that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year from a government, municipality or other public authority,
(c)  revenue that is or would be, if the person were a taxpayer under the Taxation Act (chapter I-3), included for the purposes of that Act in determining the person’s income for the fiscal year from property, a business, an adventure or concern in the nature of trade or other source and that is not included in subparagraph b,
(d)  an amount that is or would be, if the person were a taxpayer under the Taxation Act, a capital gain for the fiscal year for the purposes of that Act from the disposition of property of the person, or
(e)  other revenue of any kind whatever (other than an amount that is or would be, if the person were a taxpayer under the Taxation Act, included in determining the amount of a capital gain or loss of the person for the purposes of that Act) that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year;
(2)  the total of all amounts each of which is, or would be, if the person were a taxpayer under the Taxation Act, a capital loss for the fiscal year for the purposes of that Act from the disposition of property of the person.
For the purposes of this section and of section 297.0.2, the fiscal year of a person is the fiscal year of the person within the meaning of section 458.1.
1995, c. 1, s. 290; 1995, c. 63, s. 386.
297.0.1. For the purposes of section 297.0.2, “gross revenue” of a person for a fiscal year of the person means the amount by which the amount determined under subparagraph 1 exceeds the amount determined under subparagraph 2:
(1)  the amount that is the total of the following amounts that have not already been included in determining the total under this section for a preceding fiscal year of the person and each of which is
(a)  a gift that is received or becomes receivable depending on the method (in this section referred to as the “accounting method”) followed by the person in determining the person’s revenue for the year, by the person during the fiscal year,
(b)  a grant, subsidy, forgivable loan or other assistance (other than a refund or rebate of, or credit in respect of duties, fees or taxes imposed by an Act of Québec, of another province, of the Northwest Territories, of the Yukon Territory or of the Parliament of Canada) in the form of money that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year from a government, municipality or other public authority,
(c)  revenue that is or would be, if the person were a taxpayer under the Taxation Act (chapter I-3), included for the purposes of that Act in determining the person’s income for the fiscal year from property, a business, an adventure or concern in the nature of trade or other source and that is not included in subparagraph b,
(d)  an amount that is or would be, if the person were a taxpayer under the Taxation Act, a capital gain for the fiscal year for the purposes of that Act from the disposition of property of the person, or
(e)  other revenue of any kind whatever (other than an amount that is or would be, if the person were a taxpayer under the Taxation Act, included in determining the amount of a capital gain or loss of the person for the purposes of that Act) that is received or becomes receivable, depending on the accounting method, by the person during the fiscal year;
(2)  the total of all amounts each of which is, or would be, if the person were a taxpayer under the Taxation Act, a capital loss for the fiscal year for the purposes of that Act from the disposition of property of the person.
For the purposes of this section and of section 297.0.2, the fiscal year of a person is the fiscal year of the person within the meaning of section 458.1.
1995, c. 1, s. 290.
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