T-0.1 - Act respecting the Québec sales tax

Section 327.6.1 Disposition versions

2022-06-08

327.6.1. For the purposes of this division and of any of sections 18, 18.0.1.1 and 18.0.1.2, the rules set out in the second paragraph apply if

(1)  a registrant (in this section referred to as the “lessee”)

(a)  is the recipient of a particular taxable supply of corporeal movable property made by way of lease, licence or similar arrangement by a particular non-resident person, and

(b)  is not deemed under subparagraph i of subparagraph b of paragraph 1 of section 327.6.2 or subparagraph b of paragraph 2 of section 327.6.2 to have acquired physical possession of the property as the recipient of the particular taxable supply;

(2)  either

(a)  immediately before the particular time at which the property is delivered or made available to the lessee under the agreement for the particular taxable supply, another registrant has possession or use of the property as the recipient of another taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person, or

(b)  the following conditions are met:

i.  subparagraph a does not apply,

ii.  another registrant has physical possession of the property immediately after the particular time, and

iii.  the lessee did not have possession or use of the property immediately before the particular time as the recipient of another taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person; and

(3)  it is not the case that a person that is a registrant acquired physical possession of the property before the particular time for the purpose of making a taxable supply in Québec of a commercial service in respect of the property to the particular non-resident person or to another non-resident person and continues to retain physical possession of the property until a time that is after the particular time.

The rules to which the first paragraph refers are as follows:

(1)  the other registrant referred to in subparagraph a or b of subparagraph 2 of the first paragraph, as the case may be, is deemed to have transferred physical possession of the property to the lessee at the particular time and at the place where the property is delivered or made available to the lessee under the agreement for the particular taxable supply;

(2)  the lessee is deemed to have acquired physical possession of the property from the other registrant as the recipient of the particular taxable supply; and

(3)  that acquisition of physical possession of the property is deemed to have occurred at the particular time and at the place where the property is delivered or made available to the lessee under the agreement for the particular taxable supply.

2021, c. 14, s. 232; 2022, c. 23, s. 194.

2021-06-02

327.6.1. For the purposes of this division and of section 18, the rules set out in the second paragraph apply if

(1)  a registrant (in this section referred to as the “lessee”)

(a)  is the recipient of a particular taxable supply of corporeal movable property made by way of lease, licence or similar arrangement by a particular non-resident person, and

(b)  is not deemed under subparagraph i of subparagraph b of paragraph 1 of section 327.6.2 or subparagraph b of paragraph 2 of section 327.6.2 to have acquired physical possession of the property as the recipient of the particular taxable supply;

(2)  either

(a)  immediately before the particular time at which the property is delivered or made available to the lessee under the agreement for the particular taxable supply, another registrant has possession or use of the property as the recipient of another taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person, or

(b)  the following conditions are met:

i.  subparagraph a does not apply,

ii.  another registrant has physical possession of the property immediately after the particular time, and

iii.  the lessee did not have possession or use of the property immediately before the particular time as the recipient of another taxable supply of the property made by way of lease, licence or similar arrangement by the particular non-resident person or by another non-resident person; and

(3)  it is not the case that a person that is a registrant acquired physical possession of the property before the particular time for the purpose of making a taxable supply in Québec of a commercial service in respect of the property to the particular non-resident person or to another non-resident person and continues to retain physical possession of the property until a time that is after the particular time.

The rules to which the first paragraph refers are as follows:

(1)  the other registrant referred to in subparagraph a or b of subparagraph 2 of the first paragraph, as the case may be, is deemed to have transferred physical possession of the property to the lessee at the particular time and at the place where the property is delivered or made available to the lessee under the agreement for the particular taxable supply;

(2)  the lessee is deemed to have acquired physical possession of the property from the other registrant as the recipient of the particular taxable supply; and

(3)  that acquisition of physical possession of the property is deemed to have occurred at the particular time and at the place where the property is delivered or made available to the lessee under the agreement for the particular taxable supply.

2021, c. 14, s. 232.