T-0.1 - Act respecting the Québec sales tax

Section 327.2.1 Disposition versions

2022-06-08

327.2.1. The second paragraph of section 327.1 does not apply to a taxable supply referred to in subparagraph a of subparagraph 1 or to an acquisition referred to in subparagraph b of subparagraph 1, if

(1)  subparagraphs 1 to 3 of the first paragraph of section 327.1 apply to

(a)  a taxable supply in respect of particular corporeal movable property that is made by a registrant and is referred to in any of subparagraphs a to c of subparagraph 1 of the first paragraph of section 327.1, or

(b)  an acquisition by a registrant of physical possession of particular corporeal movable property that is referred to in subparagraph d of subparagraph 1 of the first paragraph of section 327.1;

(2)  the transfer referred to in subparagraph 2 of the first paragraph of section 327.1 of physical possession of the particular property is to a person (in this section referred to as the “consignee”) that is not entitled, under section 327.2, to give to the registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that transfer;

(3)  either

(a)  the particular property is, immediately after the particular time referred to in subparagraph 2 of the first paragraph of section 327.1, property of a particular person that is registered under Division I of Chapter VIII and that is neither the registrant nor the consignee, and the registrant retains a certificate that

i.  is given to the registrant by the particular person,

ii.  states the particular person’s name and registration number assigned under section 415 or 415.0.6,

iii.  acknowledges that the particular property is, immediately after the particular time, property of the particular person, and

iv.  where the particular property was acquired by the particular person by way of sale from a non-resident person, acknowledges that the particular person is assuming liability to pay any amount that is or may become payable by the particular person under any of sections 18, 18.0.1.1 and 18.0.1.2 in respect of the particular property, or

(b)  a particular person, other than the registrant, that is registered under Division I of Chapter VIII makes a taxable supply by way of sale of the particular property to the consignee before the particular time, the consignee is acquiring physical possession of the particular property at the particular time as the recipient of that taxable supply, and the registrant retains a certificate that

i.  is given to the registrant by the particular person, or by the consignee insofar as the consignee is registered under Division I of Chapter VIII,

ii.  states the particular person’s name and registration number assigned under section 415 or 415.0.6,

iii.  if the certificate is given by the consignee, states the consignee’s name and registration number assigned under section 415 or 415.0.6, and

iv.  acknowledges that the particular person made a taxable supply by way of sale of the particular property to the consignee before the particular time and that the consignee acquired physical possession of the particular property at the particular time as the recipient of that taxable supply; and

(4)  where subparagraph a of subparagraph 1 of the first paragraph of section 327.1 applies, the property is delivered or made available to the particular person referred to in subparagraph a or b of subparagraph 3, after the property is delivered or made available to the non-resident person referred to in subparagraph a of subparagraph 1 of the first paragraph of section 327.1 under the agreement for the taxable supply referred to in that subparagraph a.

Where subparagraph a of subparagraph 1 of the first paragraph applies, the taxable supply referred to in that subparagraph a is deemed to have been made outside Québec.

2021, c. 14, s. 229; 2022, c. 23, s. 190.

2021-06-02

327.2.1. The second paragraph of section 327.1 does not apply to a taxable supply referred to in subparagraph a of subparagraph 1 or to an acquisition referred to in subparagraph b of subparagraph 1, if

(1)  subparagraphs 1 to 3 of the first paragraph of section 327.1 apply to

(a)  a taxable supply in respect of particular corporeal movable property that is made by a registrant and is referred to in any of subparagraphs a to c of subparagraph 1 of the first paragraph of section 327.1, or

(b)  an acquisition by a registrant of physical possession of particular corporeal movable property that is referred to in subparagraph d of subparagraph 1 of the first paragraph of section 327.1;

(2)  the transfer referred to in subparagraph 2 of the first paragraph of section 327.1 of physical possession of the particular property is to a person (in this section referred to as the “consignee”) that is not entitled, under section 327.2, to give to the registrant a certificate described in subparagraph 4 of the first paragraph of section 327.2 in respect of that transfer;

(3)  either

(a)  the particular property is, immediately after the particular time referred to in subparagraph 2 of the first paragraph of section 327.1, property of a particular person that is registered under Division I of Chapter VIII and that is neither the registrant nor the consignee, and the registrant retains a certificate that

i.  is given to the registrant by the particular person,

ii.  states the particular person’s name and registration number assigned under section 415 or 415.0.6,

iii.  acknowledges that the particular property is, immediately after the particular time, property of the particular person, and

iv.  where the particular property was acquired by the particular person by way of sale from a non-resident person, acknowledges that the particular person is assuming liability to pay any amount that is or may become payable by the particular person under section 18 in respect of the particular property, or

(b)  a particular person, other than the registrant, that is registered under Division I of Chapter VIII makes a taxable supply by way of sale of the particular property to the consignee before the particular time, the consignee is acquiring physical possession of the particular property at the particular time as the recipient of that taxable supply, and the registrant retains a certificate that

i.  is given to the registrant by the particular person, or by the consignee insofar as the consignee is registered under Division I of Chapter VIII,

ii.  states the particular person’s name and registration number assigned under section 415 or 415.0.6,

iii.  if the certificate is given by the consignee, states the consignee’s name and registration number assigned under section 415 or 415.0.6, and

iv.  acknowledges that the particular person made a taxable supply by way of sale of the particular property to the consignee before the particular time and that the consignee acquired physical possession of the particular property at the particular time as the recipient of that taxable supply; and

(4)  where subparagraph a of subparagraph 1 of the first paragraph of section 327.1 applies, the property is delivered or made available to the particular person referred to in subparagraph a or b of subparagraph 3, after the property is delivered or made available to the non-resident person referred to in subparagraph a of subparagraph 1 of the first paragraph of section 327.1 under the agreement for the taxable supply referred to in that subparagraph a.

Where subparagraph a of subparagraph 1 of the first paragraph applies, the taxable supply referred to in that subparagraph a is deemed to have been made outside Québec.

2021, c. 14, s. 229.