T-0.1 - Act respecting the Québec sales tax

Section 541.47.5 Disposition versions

2010-10-27

541.47.5. In addition to providing for the administration and application of a band text by the Minister, the agreement must, in accordance with the band text, provide for the payment by the Government to the Native community of sums based on the tax attributable to the Native community that is, according to the method to be determined in the agreement, an estimate for each calendar year of the excess amount provided for in paragraph 1 or 2, as applicable:

(1)  in the case of a band text that is harmonized with the text of law referred to in paragraph 1 of section 541.47.1, the amount by which the amount determined in accordance with subparagraph a exceeds the amount determined in accordance with subparagraph b:

(a)  the total of all amounts each of which is the amount of tax that, while the band text was in force, became payable in the calendar year, under a band text that is the subject of an agreement with the Government, or under Title I and that is attributable to a property or service that is for consumption or use in the reserve of the Native community, and

(b)  the total of all amounts each of which is included in the total determined in accordance with subparagraph a and that

i.  is included in computing an input tax refund or in determining a deduction that may be claimed in computing a person’s net tax,

ii.  may reasonably be considered to be an amount that a person is or was entitled to recover by way of a rebate, refund, remission or otherwise under a band text that was the subject of an agreement with the Government, under this Act or under another Act, or

iii.  is an amount of tax in respect of a supply to a person who is, under a federal Act, an Act of Québec or any other rule of law, exempt from paying the tax; and

(2)  in the case of a band text that is harmonized with a text of law referred to in any of paragraphs 2 to 6 of section 541.47.1, the amount by which the amount determined in accordance with subparagraph a exceeds the amount determined in accordance with subparagraph b:

(a)  the total of all amounts each of which is the amount of tax that, while the band text was in force, became payable in the calendar year under the band text,

(b)  the total of all amounts each of which is included in the total determined in accordance with subparagraph a and that

i.  is included in computing an input tax refund or in determining a deduction that may be claimed in computing a person’s net tax,

ii.  may reasonably be considered to be an amount that a person is or was entitled to recover by way of a rebate, refund, remission or otherwise under the band text, or

iii.  is an amount of tax that a person is exempt from paying because of a federal Act, an Act of Québec or any other rule of law.

2010, c. 25, s. 252.