T-0.1 - Act respecting the Québec sales tax

Section 52 Disposition versions

2013-01-01

52. For the purposes of this section, “provincial levy” means a duty, fee or tax imposed under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut in respect of the supply, consumption or use of property or a service.

The consideration for a supply of property or a service includes

(1)  any duty, fee or tax imposed under an Act of Canada, other than tax imposed under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15), that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, importation into Canada, consumption or use of the property or service;

(2)  any provincial levy that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the consumption or use of the property or service, other than tax payable under this Title and the prescribed duties, fees or taxes payable by the recipient;

(3)  any other amount that is collectible by the supplier under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut that is equal to, or is collectible on account of or in lieu of, a provincial levy, except where the amount is payable by the recipient and the provincial levy is a prescribed duty, fee or tax.

If, under Title I, a person is deemed to be the recipient of a supply in respect of which another person would, but for that deeming, be the recipient, a reference in this section to the recipient of the supply shall be read as a reference to that other person.

1991, c. 67, s. 52; 2001, c. 53, s. 283; 2003, c. 2, s. 311; 2012, c. 28, s. 49.

2003-07-03

52. For the purposes of this section, “provincial levy” means a duty, fee or tax imposed under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut in respect of the supply, consumption or use of property or a service.

The consideration for a supply of property or a service includes

(1)  any duty, fee or tax imposed under an Act of Canada that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, importation into Canada, consumption or use of the property or service;

(2)  any provincial levy that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the consumption or use of the property or service, other than tax payable under this Title and the prescribed duties, fees or taxes payable by the recipient;

(3)  any other amount that is collectible by the supplier under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut that is equal to, or is collectible on account of or in lieu of, a provincial levy, except where the amount is payable by the recipient and the provincial levy is a prescribed duty, fee or tax.

If, under Title I, a person is deemed to be the recipient of a supply in respect of which another person would, but for that deeming, be the recipient, a reference in this section to the recipient of the supply shall be read as a reference to that other person.

1991, c. 67, s. 52; 2001, c. 53, s. 283; 2003, c. 2, s. 311.

2001-12-20

52. For the purposes of this section, “provincial levy” means a duty, fee or tax imposed under an Act of the legislature of Québec, another province, the Northwest Territories or the Yukon Territory in respect of the supply, consumption or use of property or a service.

The consideration for a supply of property or a service includes

(1)  any duty, fee or tax imposed under an Act of Canada that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the production, importation into Canada, consumption or use of the property or service;

(2)  any provincial levy that is payable by the recipient, or payable or collectible by the supplier, in respect of that supply or in respect of the consumption or use of the property or service, other than tax payable under this Title and the prescribed duties, fees or taxes payable by the recipient;

(3)  any other amount that is collectible by the supplier under an Act of the legislature of Québec, another province, the Northwest Territories or the Yukon Territory that is equal to, or is collectible on account of or in lieu of, a provincial levy, except where the amount is payable by the recipient and the provincial levy is a prescribed duty, fee or tax.

If, under Title I, a person is deemed to be the recipient of a supply in respect of which another person would, but for that deeming, be the recipient, a reference in this section to the recipient of the supply shall be read as a reference to that other person.

1991, c. 67, s. 52; 2001, c. 53, s. 283.

1992-07-01

52. The consideration for a supply includes any duty, fee or tax imposed under an Act of the Legislature of Québec, another province, the Northwest Territories, the Yukon Territory or of the Parliament of Canada on the recipient or the supplier of the supply in respect of the supply, production, importation into Canada, consumption or use of the property or service supplied that is payable by the recipient or the supplier.

Notwithstanding the first paragraph, the consideration for a supply does not include the tax payable under this title or a prescribed duty, fee or tax.

1991, c. 67, s. 52.