T-0.1 - Act respecting the Québec sales tax

Section 301.9 Disposition versions

2013-06-05

301.9. If a person acquires or brings into Québec a property or a service for consumption, use or supply exclusively and directly in the course of construction work that includes the carrying on of a particular construction that is undertaken in full or partial satisfaction of the person’s obligations as a surety under a performance bond and in the course of carrying on other construction activities, the following rules apply for the purposes of this division, of determining the input tax refund of the person and of determining the total amount of all input tax refunds in respect of direct inputs that the person is entitled to claim:

(1)  despite section 34, that part (in this section referred to as the “particular construction input”) of the property or service that is for consumption, use or supply in the course of carrying on the particular construction and the remaining part (in this section referred to as the “additional construction input”) of the property or service are each deemed to be a separate property or service that does not form part of the other;

(2)  the particular construction input is deemed to have been acquired or brought into Québec, as the case may be, exclusively and directly for use in the course of carrying on the particular construction;

(3)  the additional construction input is deemed not to have been acquired or brought into Québec, as the case may be, for consumption, use or supply in the course of carrying on the particular construction;

(4)  the tax payable in respect of the supply or bringing into Québec, as the case may be, of the particular construction input is deemed to be equal to the amount determined by the formula

A × B; and

(5)  the tax payable in respect of the additional construction input is deemed to be equal to the amount by which the amount determined under subparagraph 1 of the second paragraph exceeds the amount determined under subparagraph 4.

For the purposes of the formula in subparagraph 4 of the first paragraph:

(1)  A is the tax payable by the person in respect of the supply or bringing into Québec, as the case may be, of the property or service, determined without reference to this section; and

(2)  B is the extent (expressed as a percentage) to which the property or service was acquired or brought into Québec, as the case may be, for consumption, use or supply in the course of carrying on the particular construction.

2012, c. 28, s. 99; 2013, c. 10, s. 224.

2012-12-07

301.9. If a person acquires or brings into Québec a property or a service for consumption, use or supply exclusively and directly in the course of construction work that includes the carrying on of a particular construction that is undertaken in full or partial satisfaction of the person’s obligations as a surety and in the course of carrying on other construction activities, the following rules apply for the purposes of this division, of determining the input tax refund and of determining the total amount of all input tax refunds in respect of direct inputs that the person is entitled to claim:

(1)  despite section 34, that part (in this section referred to as the “particular construction input”) of the property or service that is for consumption, use or supply in the course of carrying on the particular construction and the remaining part (in this section referred to as the “additional construction input”) of the property or service are each deemed to be a separate property or service that does not form part of the other;

(2)  the particular construction input is deemed to have been acquired or brought into Québec, as the case may be, exclusively and directly for use in the course of carrying on the particular construction;

(3)  the additional construction input is deemed not to have been acquired or brought into Québec, as the case may be, for consumption, use or supply in the course of carrying on the particular construction;

(4)  the tax payable in respect of the supply or bringing into Québec, as the case may be, of the particular construction input is deemed to be equal to the amount determined by the formula

A × B; and

(5)  the tax payable in respect of the additional construction input is deemed to be equal to the amount by which the amount determined under subparagraph 1 of the second paragraph exceeds the amount determined under subparagraph 4.

For the purposes of the formula in subparagraph 4 of the first paragraph:

(1)  A is the tax payable by the person in respect of the supply or bringing into Québec, as the case may be, of the property or service, determined without reference to this section; and

(2)  B is the extent (expressed as a percentage) to which the property or service was acquired or brought into Québec, as the case may be, for consumption, use or supply in the course of carrying on the particular construction.

2012, c. 28, s. 99.