Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 334
Disposition versions

Full text
334. If at any time after 31 December 2014 a person that is a specified member of a qualifying group files an election made jointly by the person and another specified member of the group to have this section apply, every taxable supply made between them at a time when the election is in effect is deemed to have been made for no consideration.
This section does not apply in respect of
(1)  a supply by way of sale of an immovable;
(2)  a supply of property, or of a service, that is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient;
(3)  (subparagraph repealed);
(4)  (subparagraph repealed);
(5)  (subparagraph repealed);
(6)  a supply that is not a supply of property made in anticipation of a distribution made in the course of a reorganization described in paragraph a of section 308.3 of the Taxation Act (chapter I-3), if the recipient of the supply is a temporary member.
1991, c. 67, s. 334; 1993, c. 19, s. 213; 1994, c. 22, s. 550; 1995, c. 63, s. 414; 2001, c. 53, s. 332; 2009, c. 5, s. 630; 2012, c. 28, s. 107; 2015, c. 24, s. 177.
334. For the purposes of this section, if a specified member of a qualifying group elects jointly with another specified member of the group, every taxable supply made between them at a time when the election is in effect is deemed to have been made for no consideration.
This section does not apply in respect of
(1)  a supply by way of sale of an immovable;
(2)  a supply of property, or of a service, that is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient;
(3)  (subparagraph repealed);
(4)  (subparagraph repealed);
(5)  (subparagraph repealed);
(6)  a supply that is not a supply of property made in anticipation of a distribution made in the course of a reorganization described in paragraph a of section 308.3 of the Taxation Act (chapter I-3), if the recipient of the supply is a temporary member.
An election under the first paragraph and a revocation of the election must be made in the prescribed form containing prescribed information and specify the date of their coming into force.
1991, c. 67, s. 334; 1993, c. 19, s. 213; 1994, c. 22, s. 550; 1995, c. 63, s. 414; 2001, c. 53, s. 332; 2009, c. 5, s. 630; 2012, c. 28, s. 107.
334. For the purposes of this section, if a specified member of a qualifying group elects jointly with another specified member of the group, every taxable supply made between them at a time when the election is in effect is deemed to have been made for no consideration.
This section does not apply in respect of
(1)  a supply by way of sale of an immovable;
(2)  a supply of property, or of a service, that is not acquired by the recipient for consumption, use or supply exclusively in the course of commercial activities of the recipient;
(3)  (subparagraph repealed);
(4)  a supply of property or a service to an insurer who is a registrant and who acquires it for any of the purposes referred to in section 280;
(5)  a supply of property or a non-financial service to a registrant who acquires it for the purposes referred to in section 281;
(6)  a supply that is not a supply of property made in anticipation of a distribution made in the course of a reorganization described in paragraph a of section 308.3 of the Taxation Act (chapter I-3), if the recipient of the supply is a temporary member.
1991, c. 67, s. 334; 1993, c. 19, s. 213; 1994, c. 22, s. 550; 1995, c. 63, s. 414; 2001, c. 53, s. 332; 2009, c. 5, s. 630.
334. For the purposes of this section, if a specified member of a qualifying group elects jointly with another specified member of the group, every taxable supply made between them at a time when the election is in effect is deemed to have been made for no consideration.
This section does not apply in respect of
(1)  a supply by way of sale of an immovable;
(2)  a supply of property, or of a service, that is not acquired by the recipient of the supply for consumption, use or supply exclusively in the course of commercial activities of the recipient;
(3)  (subparagraph repealed);
(4)  a supply of property or a service to an insurer who is a registrant and who acquires it for any of the purposes referred to in section 280;
(5)  a supply of property or a non-financial service to a registrant who acquires it for the purposes referred to in section 281.
1991, c. 67, s. 334; 1993, c. 19, s. 213; 1994, c. 22, s. 550; 1995, c. 63, s. 414; 2001, c. 53, s. 332.
334. For the purposes of this section, where a specified member of a closely related group elects jointly with a corporation that is also a specified member of the group, every taxable supply made between the specified member and the corporation at a time when the election is in effect is deemed to have been made for no consideration.
This section does not apply in respect of
(1)  a supply by way of sale of an immovable;
(2)  a supply of property, or of a service, that is not acquired by the recipient of the supply for consumption, use or supply exclusively in the course of commercial activities of the recipient;
(3)  (subparagraph repealed);
(4)  a supply of property or a service to an insurer who is a registrant and who acquires it for any of the purposes referred to in section 280;
(5)  a supply of property or a non-financial service to a registrant who acquires it for the purposes referred to in section 281.
1991, c. 67, s. 334; 1993, c. 19, s. 213; 1994, c. 22, s. 550; 1995, c. 63, s. 414.
334. For the purposes of this section, where a specified member of a closely related group elects jointly with a corporation that is also a specified member of the group, every taxable supply made between the specified member and the corporation at a time when the election is in effect is deemed to have been made for no consideration.
This section does not apply in respect of
(1)  a supply by way of sale of an immovable;
(2)  a supply of property, or of a service, that is not acquired by the recipient of the supply for consumption, use or supply exclusively in the course of commercial activities of the recipient;
(3)  a supply of property or a service in respect of which the recipient may not claim an input tax refund by reason of section 206.1 and in respect of which
(a)  the supplier was not required to pay the tax or the tax prescribed in Chapter II of the Retail Sales Tax Act (chapter I-1); or
(b)  the supplier has applied or is entitled to apply for a rebate of the tax or of the tax prescribed in Chapter II of the Retail Sales Tax Act;
(4)  a supply of property or a service to an insurer who is a registrant and who acquires it for any of the purposes referred to in section 280;
(5)  a supply of property or a non-financial service to a registrant who acquires it for the purposes referred to in section 281.
1991, c. 67, s. 334; 1993, c. 19, s. 213; 1994, c. 22, s. 550.
334. Where a specified member of a closely related group files an election for the purposes of this section made jointly with a corporation that is also a specified member of the group, every taxable supply, made at a time when the election is in effect, between the specified member and the corporation is deemed to have been made for no consideration.
This section does not apply in respect of
(1)  a taxable supply by way of sale of an immovable;
(2)  a supply of property or a service that is not for use, consumption or supply exclusively in commercial activities of the recipient of the supply;
(3)  a supply of property or a service in respect of which the recipient may not claim an input tax refund by reason of section 206.1 and in respect of which
(a)  the supplier was not required to pay the tax or the tax prescribed in Chapter II of the Retail Sales Tax Act (chapter I-1); or
(b)  the supplier has applied or is entitled to apply for a rebate of the tax or of the tax prescribed in Chapter II of the Retail Sales Tax Act;
(4)  a supply of property or a service to an insurer who is a registrant and who acquires it for any of the purposes referred to in section 280;
(5)  a supply of property or a non-financial service to a registrant who acquires it for the purposes referred to in section 281.
1991, c. 67, s. 334; 1993, c. 19, s. 213.
334. Where a specified member of a closely related group files an election for the purposes of this section made jointly with a corporation that is also a specified member of the group, every taxable supply, made at a time when the election is in effect, between the specified member and the corporation is deemed to have been made for no consideration.
This section does not apply to a taxable supply by way of sale of an immovable or a supply of property or a service that is not for use, consumption or supply exclusively in commercial activities of the recipient of the supply.
1991, c. 67, s. 334.
© Gouvernement du Québec