T-0.1 - Act respecting the Québec sales tax

Section 541.47.11 Disposition versions

2024-05-07

541.47.11. A taxable supply brought into Québec is made in a reserve if

(1)  in the case of

(a)  the supply of a service or incorporeal movable property described in subparagraph 1 or 2 of the first paragraph of section 18, the recipient of the supply is resident in the reserve and acquires the supply for consumption, use or supply to an extent of at least 10% in the reserve,

(b)  the supply of a property described in subparagraph 3 of the first paragraph of section 18, physical possession of the property was transferred to the recipient of the supply in the reserve,

(c)  the supply of a property described in subparagraph 3.1 of the first paragraph of section 18, physical possession of the property was transferred to a third person in the reserve,

(d)  the supply of a property described in subparagraph 4 of the first paragraph of section 18, physical possession of the property was transferred to the recipient in the reserve,

(e)  the supply of a property described in subparagraph 5 or 6 of the first paragraph of section 18, the recipient of the supply is resident in the reserve or is a registrant and the property is delivered or made available to the registrant in the reserve,

(f)  the supply of a property described in any of subparagraphs 2.1, 7 and 8 of the first paragraph of section 18, the supply is made in the reserve in accordance with paragraph 1 of section 541.47.9, or

(g)  the supply of an incorporeal movable property or a service described in the first paragraph of section 18.0.1, the recipient of the supply is resident in the reserve and acquires the supply for consumption, use or supply to an extent of at least 10% in the reserve; or

(2)  the tax provided for in Title I would be payable in respect of the supply but for section 541.47.18, the connection of the supply with the reserve and the application of the exemption provided for in section 87 of the Indian Act (R.S.C. 1985, c. I-5).

2010, c. 25, s. 252; 2011, c. 1, s. 156; 2024, c. 11, s. 185.

2011-02-17

541.47.11. A taxable supply brought into Québec is made in a reserve if

(1)  in the case of

(a)  the supply of a service or incorporeal movable property described in paragraph 1 or 2 of section 18, the recipient of the supply is resident in the reserve and acquires the supply for consumption, use or supply to an extent of at least 10% in the reserve,

(b)  the supply of a property described in paragraph 3 of section 18, physical possession of the property is transferred to the recipient of the supply in the reserve,

(c)  the supply of a property described in paragraph 4, 5 or 6 of section 18, the recipient of the supply is resident in the reserve or is a registrant and the property is delivered or made available to the registrant in the reserve,

(d)  the supply of a property described in paragraph 2.1, 7 or 8 of section 18, the supply is made in the reserve in accordance with paragraph 1 of section 541.47.9, or

(e)  the supply of an incorporeal movable property or a service described in the first paragraph of section 18.0.1, the recipient of the supply is resident in the reserve and acquires the supply for consumption, use or supply to an extent of at least 10% in the reserve; or

(2)  the tax provided for in Title I would be payable in respect of the supply but for section 541.47.18, the connection of the supply with the reserve and the application of the exemption provided for in section 87 of the Indian Act (R.S.C. 1985, c. I-5).

2010, c. 25, s. 252; 2011, c. 1, s. 156.

2010-10-27

541.47.11. A taxable supply brought into Québec is made in a reserve if

(1)  in the case of

(a)  the supply of a service or incorporeal movable property described in paragraph 1 or 2 of section 18, the recipient of the supply is resident in the reserve and acquires the supply for consumption, use or supply primarily in the reserve,

(b)  the supply of a property described in paragraph 3 of section 18, physical possession of the property is transferred to the recipient of the supply in the reserve,

(c)  the supply of a property described in paragraph 4, 5 or 6 of section 18, the recipient of the supply is resident in the reserve or is a registrant and the property is delivered or made available to the registrant in the reserve,

(d)  the supply of a property described in paragraph 2.1, 7 or 8 of section 18, the supply is made in the reserve in accordance with paragraph 1 of section 541.47.9, or

(e)  the supply of an incorporeal movable property or a service described in the first paragraph of section 18.0.1, the recipient of the supply is resident in the reserve and acquires the supply for consumption, use or supply primarily in the reserve; or;

(2)  the tax provided for in Title I would be payable in respect of the supply but for section 541.47.18, the connection of the supply with the reserve and the application of the exemption provided for in section 87 of the Indian Act (R.S.C. 1985, c. I-5).

2010, c. 25, s. 252.