T-0.1 - Act respecting the Québec sales tax

Section 541.47.15 Disposition versions

2011-04-01

541.47.15. For the purposes of paragraph 2 of section 541.47.4, a band text is harmonized with any of the texts of law referred to in paragraphs 3 to 6 of section 541.47.1 and with the regulations made under it,

(1)  if it imposes, in a reserve, a tax in respect of the acquisition of a property in the reserve or for an insurance premium referred to in that text of law under the conditions provided for in that text of law;

(2)  if, without reference to section 541.47.18, the tax provided for in that text of law is not payable in respect of the acquisition of the property or the insurance premium because of the connection of the property or the premium with the reserve and because of the application of the exemption provided for in section 87 of the Indian Act (R.S.C. 1985, c. I-5), or would not be payable, for the same reasons, if the recipient of the property or the person that is subject to the tax on the premium was exempted from tax under that section; and

(3)  if its provisions provide that

(a)  the text of law and the regulations made under it — except the provisions providing for a refund, rebate or tax exemption based on an exemption referred to in section 18 of the First Nations Goods and Services Tax Act (S.C. 2003, c. 15, s. 67), enacted by section 10 of chapter 19 of the Statutes of Canada of 2005 — are incorporated in the band text by open incorporation by reference and apply, with the necessary modifications, as if the tax imposed under paragraph 1 were imposed under that text of law,

(b)  the Tax Administration Act (chapter A-6.002) and the regulations made under it apply, with the necessary modifications, as if the band text were a fiscal law within the meaning of that Act,

(c)  the rules in section 541.47.17 apply, and

(d)  any amendment to this division arising from an amendment to the text of law and to the regulations made under it applies as if it were made to the band text.

For the purposes of subparagraph a of paragraph 3, a refund, rebate or tax exemption based on an exemption referred to in section 18 of the First Nations Goods and Services Tax Act also includes a reimbursement of the tax on fuel in accordance with section 10.2 of the Fuel Tax Act (chapter T-1).

2010, c. 25, s. 252; 2010, c. 31, s. 175.

2010-10-27

541.47.15. For the purposes of paragraph 2 of section 541.47.4, a band text is harmonized with any of the texts of law referred to in paragraphs 3 to 6 of section 541.47.1 and with the regulations made under it,

(1)  if it imposes, in a reserve, a tax in respect of the acquisition of a property in the reserve or for an insurance premium referred to in that text of law under the conditions provided for in that text of law;

(2)  if, without reference to section 541.47.18, the tax provided for in that text of law is not payable in respect of the acquisition of the property or the insurance premium because of the connection of the property or the premium with the reserve and because of the application of the exemption provided for in section 87 of the Indian Act (R.S.C. 1985, c. I-5), or would not be payable, for the same reasons, if the recipient of the property or the person that is subject to the tax on the premium was exempted from tax under that section; and

(3)  if its provisions provide that

(a)  the text of law and the regulations made under it — except the provisions providing for a refund, rebate or tax exemption based on an exemption referred to in section 18 of the First Nations Goods and Services Tax Act (S.C. 2003, c. 15, s. 67), enacted by section 10 of chapter 19 of the Statutes of Canada of 2005 — are incorporated in the band text by open incorporation by reference and apply, with the necessary modifications, as if the tax imposed under paragraph 1 were imposed under that text of law,

(b)  the Act respecting the Ministère du Revenu (chapter M-31) and the regulations made under it apply, with the necessary modifications, as if the band text were a fiscal law within the meaning of that Act,

(c)  the rules in section 541.47.17 apply, and

(d)  any amendment to this division arising from an amendment to the text of law and to the regulations made under it applies as if it were made to the band text.

For the purposes of subparagraph a of paragraph 3, a refund, rebate or tax exemption based on an exemption referred to in section 18 of the First Nations Goods and Services Tax Act also includes a reimbursement of the tax on fuel in accordance with section 10.2 of the Fuel Tax Act (chapter T-1).

2010, c. 25, s. 252.