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T-0.1 - Act respecting the Québec sales tax

Section 350.40
Disposition versions

Full text
350.40. (Repealed).
1994, c. 22, s. 556; 1995, c. 63, s. 430; 1997, c. 85, s. 628; 2009, c. 5, s. 631.
350.40. The rules set out in the second paragraph apply where
(1)  at any time section 350.26 begins to apply to a registrant in respect of a returnable container owned by the registrant at that time; and
(2)  in respect of the last acquisition of the container by the registrant, the registrant was entitled to claim an input tax refund.
The registrant is deemed
(1)  to have made immediately before that time a supply of the container and to have collected at that time tax in respect of the supply equal to the basic tax content of the container at that time; and
(2)  to have received at that time a supply of the container and to have paid at that time tax in respect of the supply equal to the tax referred to in subparagraph 1.
1994, c. 22, s. 556; 1995, c. 63, s. 430; 1997, c. 85, s. 628.
350.40. The rules set out in the second paragraph apply where
(1)  at any time section 350.26 begins to apply to a registrant in respect of a returnable container owned by the registrant at that time; and
(2)  in respect of the last acquisition of the container by the registrant, the registrant was entitled to claim an input tax refund.
The registrant is deemed
(1)  to have made immediately before that time a supply of the container and to have collected at that time tax in respect of the supply equal to the tax that was payable by the registrant in respect of the last acquisition of the container by the registrant; and
(2)  to have received at that time a supply of the container and to have paid at that time tax in respect of the supply equal to the tax referred to in subparagraph 1.
1994, c. 22, s. 556; 1995, c. 63, s. 430.
350.40. The rules set out in the second paragraph apply where
(1)  at any time section 350.26 begins to apply to a registrant in respect of a returnable container owned by the registrant at that time or section 350.34 ceases to apply to a registrant in respect of a returnable container owned by the registrant at that time; and
(2)  in respect of the last acquisition of the container by the registrant, the registrant was entitled to claim an input tax refund or to deduct an amount under section 350.35 in determining the net tax of the registrant.
The registrant is deemed
(1)  to have made immediately before that time a supply of the container and to have collected at that time in respect of the supply
(a)  tax equal to the tax that was payable by the registrant in respect of the last acquisition of the container by the registrant, or
(b)  an amount equal to the amount provided for in section 350.30 that was payable by the registrant in respect of the last acquisition of the container by the registrant; and
(2)  to have received at that time a supply of the container and to have paid at that time in respect of the supply
(a)  tax equal to the tax referred to in subparagraph a of subparagraph 1, or
(b)  an amount equal to the amount referred to in subparagraph b of subparagraph 1.
The amount referred to in subparagraph b of subparagraph 1 of the second paragraph that is collected by the registrant shall be added in determining the net tax of the registrant for the reporting period of the registrant in which that amount is collected.
1994, c. 22, s. 556.
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