T-0.1 - Act respecting the Québec sales tax

Section 457.1.3 Disposition versions

2017-02-08

457.1.3. For the purposes of this section and sections 457.1.4 to 457.1.6,

“amount paid in a remote location” means an amount paid or payable by a registrant, in a particular fiscal year, in respect of a supply of property or a service relating to the consumption by an individual of food or beverages in a place that is at least 40 kilometres from the permanent establishment of the registrant at which the individual ordinarily works, or to which the individual ordinarily reports, in the performance of the individual’s duties in relation to the activities related to the establishment of the registrant, to the extent that the food or beverages are consumed in the course of activities of the registrant that ordinarily entail that an individual works in a place so remotely located from the permanent establishment;

“appropriate reporting period” means the reporting period determined under section 457.1.6;

“business” has the meaning assigned by section 1 of the Taxation Act (chapter I-3);

“property” has the meaning assigned by section 1 of the Taxation Act;

“taxation year” has the meaning assigned by section 1 of the Taxation Act.

2004, c. 21, s. 537; 2015, c. 21, s. 767; 2017, c. 1, s. 454.

2015-10-21

457.1.3. For the purposes of this section and sections 457.1.4 to 457.1.6,

“amount paid in a remote location” means an amount paid or payable by a registrant, in a particular fiscal year, in respect of a supply of property or a service relating to the consumption by an individual of food or beverages in a place that is at least 40 kilometres from the permanent establishment of the registrant at which the individual ordinarily works, or to which the individual ordinarily reports, in the performance of the individual’s duties in relation to the activities related to the establishment of the registrant, to the extent that the food or beverages are consumed in the course of activities of the registrant that ordinarily entail that an individual works in a place so remotely located from the permanent establishment;

“appropriate reporting period” means the reporting period determined under section 457.1.6;

“business” has the meaning assigned by section 1 of the Taxation Act (chapter I-3);

“gross revenue” has the meaning assigned by section 1 of the Taxation Act;

“property” has the meaning assigned by section 1 of the Taxation Act;

“taxation year” has the meaning assigned by section 1 of the Taxation Act.

2004, c. 21, s. 537; 2015, c. 21, s. 767.

2004-11-03

457.1.3. For the purposes of this section and sections 457.1.4 to 457.1.6,

“amount paid in a remote location” means an amount paid or payable by a registrant, in a particular fiscal year, in respect of a supply of property or a service relating to the consumption by an individual of food or beverages in a place that is at least 40 kilometres from the permanent establishment of the registrant at which the individual ordinarily works, or to which the individual ordinarily reports, in the performance of the individual’s duties in relation to the activities related to the establishment of the registrant, to the extent that the food or beverages are consumed in the course of activities of the registrant that ordinarily entail that an individual works in a place so remotely located from the permanent establishment;

“appropriate reporting period” means the reporting period determined under section 457.1.6;

“business” has the meaning assigned by section 1 of the Taxation Act (chapter I-3);

“fiscal year” has the meaning assigned by section 458.1;

“gross revenue” has the meaning assigned by section 1 of the Taxation Act;

“property” has the meaning assigned by section 1 of the Taxation Act;

“taxation year” has the meaning assigned by section 1 of the Taxation Act.

2004, c. 21, s. 537.