T-0.1 - Act respecting the Québec sales tax

Section 462.1 Disposition versions

2001-12-20

462.1. For the purposes of sections 459.0.1, 459.4, 459.5, 460 and 461, the threshold amount of a person for a particular fiscal quarter of the person at any time in a fiscal year of the person is an amount equal to the total of

(1)  the total of all consideration, other than consideration referred to in section 75.2 that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services, supplies by way of sale of immovables that are capital property of the person and supplies included in Part V of Schedule VI to the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), made in Canada by the person in the course of commercial activities that became due to the person in the fiscal quarters of the person ending in the fiscal year which immediately precede the particular fiscal quarter or that was paid to the person in those preceding fiscal quarters without having become due; and

(2)  the total of all amounts each of which is an amount in respect of an associate of the person at the beginning of the particular fiscal quarter equal to the total of all consideration, other than consideration referred to in section 75.2 that is attributable to goodwill of a business, for taxable supplies, other than supplies of financial services, supplies by way of sale of immovables that are capital property of the associate and supplies included in Part V of Schedule VI to the Excise Tax Act, made in Canada by the associate in the course of commercial activities that became due to the associate in the fiscal quarters of the associate that end in that fiscal year of the person before the beginning of the particular fiscal quarter or that was paid to the associate in those fiscal quarters of the associate without having become due.

1994, c. 22, s. 624; 1995, c. 63, s. 483; 2001, c. 53, s. 384.

1995-12-15

462.1. For the purposes of sections 459.0.1, 459.4, 459.5, 460 and 461, the threshold amount of a person for a particular fiscal quarter of the person at any time in a fiscal year of the person is an amount equal to the total of

(1)  the total of all consideration for taxable supplies, other than supplies of financial services, supplies by way of sale of immovables that are capital property of the person and supplies included in Part V of Schedule VI to the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), made in Canada by the person in the course of commercial activities that became due to the person in the fiscal quarters of the person ending in the fiscal year which immediately precede the particular fiscal quarter or that was paid to the person in those preceding fiscal quarters without having become due; and

(2)  the total of all amounts each of which is an amount in respect of an associate of the person at the beginning of the particular fiscal quarter equal to the total of all consideration for taxable supplies, other than supplies of financial services, supplies by way of sale of immovables that are capital property of the associate and supplies included in Part V of Schedule VI to the Excise Tax Act, made in Canada by the associate in the course of commercial activities that became due to the associate in the fiscal quarters of the associate that end in the fiscal year of the person before the beginning of the particular fiscal quarter or that was paid to the associate in those fiscal quarters of the associate without having become due.

1994, c. 22, s. 624; 1995, c. 63, s. 483.

1994-06-17

462.1. For the purposes of sections 459.4 and 459.5, the threshold amount of a person for a particular fiscal quarter of the person at any time in a fiscal year of the person is an amount equal to the total of

(1)  all amounts that became collectible and all other amounts collected by the person in the fiscal quarters ending in that fiscal year which immediately precede the particular fiscal quarter and which are referred to in subparagraph a of subparagraph 1 of the second paragraph of section 428, other than tax payable by a recipient in respect of a supply by way of sale of capital property of the person;

(2)  all amounts required under sections 297.2 and 350.30 to be added in determining the net tax of the person for the fiscal quarters ending in that fiscal year which immediately precede the particular fiscal quarter of that fiscal year;

(3)  all amounts collected and all amounts that should have been collected by the person in the fiscal quarters of that fiscal year which immediately precede the particular fiscal quarter of that fiscal year as or on account of tax under Title III; and

(4)  the total of all amounts each of which is an amount in respect of an associate of the person at the beginning of the particular fiscal quarter equal to the total of

(a)  all amounts that became collectible and all other amounts collected by the associate in the fiscal quarters of the associate ending in the fiscal year of the person before the beginning of the particular fiscal quarter and which are referred to in subparagraph a of subparagraph 1 of the second paragraph of section 428, other than tax payable by a recipient in respect of a supply by way of sale of capital property of the associate,

(b)  all amounts required under sections 297.2 and 350.30 to be added in determining the net tax of the associate for the fiscal quarters of the associate ending in the fiscal year of the person before the beginning of the particular fiscal quarter, and

(c)  all amounts collected and all amounts that should have been collected by the associate in the fiscal quarters of the associate ending in the fiscal year of the particular person before the beginning of the particular fiscal quarter as or on account of tax under Title III.

1994, c. 22, s. 624.