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T-0.1 - Act respecting the Québec sales tax

Section 235
Disposition versions

Full text
235. Where a supplier makes a taxable supply by way of sale of an immovable and incorrectly states or certifies in writing to the recipient of the supply that the supply is an exempt supply described in any of sections 94 to 97.3, 101 and 102, except where the recipient knows or ought to know that the supply is not an exempt supply,
(1)  the tax payable in respect of the supply is deemed to be equal to the amount determined by multiplying the consideration for the supply by 9.975/109.975; and
(2)  the supplier is deemed to have collected, and the recipient is deemed to have paid, that tax on the earlier of
(a)  the day ownership of the immovable was transferred to the recipient; and
(b)  the day possession of the immovable was transferred to the recipient under the agreement for the supply.
1991, c. 67, s. 235; 1994, c. 22, s. 487; 1997, c. 85, s. 556; 2011, c. 6, s. 251; 2012, c. 28, s. 70.
235. Where a supplier makes a taxable supply by way of sale of an immovable and incorrectly states or certifies in writing to the recipient of the supply that the supply is an exempt supply described in any of sections 94 to 97.3, 101 and 102, except where the recipient knows or ought to know that the supply is not an exempt supply,
(1)  the tax payable in respect of the supply is deemed to be equal to the amount determined by multiplying the consideration for the supply by 9.5/109.5; and
(2)  the supplier is deemed to have collected, and the recipient is deemed to have paid, that tax on the earlier of
(a)  the day ownership of the immovable was transferred to the recipient; and
(b)  the day possession of the immovable was transferred to the recipient under the agreement for the supply.
1991, c. 67, s. 235; 1994, c. 22, s. 487; 1997, c. 85, s. 556; 2011, c. 6, s. 251.
235. Where a supplier makes a taxable supply by way of sale of an immovable and incorrectly states or certifies in writing to the recipient of the supply that the supply is an exempt supply described in any of sections 94 to 97.3, 101 and 102, except where the recipient knows or ought to know that the supply is not an exempt supply,
(1)  the tax payable in respect of the supply is deemed to be equal to the amount determined by multiplying the consideration for the supply by 8.5/108.5; and
(2)  the supplier is deemed to have collected, and the recipient is deemed to have paid, that tax on the earlier of
(a)  the day ownership of the immovable was transferred to the recipient; and
(b)  the day possession of the immovable was transferred to the recipient under the agreement for the supply.
1991, c. 67, s. 235; 1994, c. 22, s. 487; 1997, c. 85, s. 556; 2011, c. 6, s. 251.
235. Where a supplier makes a taxable supply by way of sale of an immovable and incorrectly states or certifies in writing to the recipient of the supply that the supply is an exempt supply described in any of sections 94 to 97.3, 101 and 102, except where the recipient knows or ought to know that the supply is not an exempt supply,
(1)  the tax payable in respect of the supply is deemed to be equal to the amount determined by multiplying the consideration for the supply by 7.5/107.5; and
(2)  the supplier is deemed to have collected, and the recipient is deemed to have paid, that tax on the earlier of
(a)  the day ownership of the immovable was transferred to the recipient; and
(b)  the day possession of the immovable was transferred to the recipient under the agreement for the supply.
1991, c. 67, s. 235; 1994, c. 22, s. 487; 1997, c. 85, s. 556.
235. Where a supplier makes a taxable supply by way of sale of an immovable and incorrectly stated or certifies in writing to the recipient of the supply that the supply is an exempt supply described in any of sections 94 to 97.3, 101 and 102, except where the recipient knows or ought to know that the supply is not an exempt supply,
(1)  the tax payable in respect of the supply is deemed to be equal to the tax fraction of the consideration for the supply; and
(2)  the supplier is deemed to have collected, and the recipient is deemed to have paid, that tax on the earlier of
(a)  the day ownership of the immovable was transferred to the recipient; and
(b)  the day possession of the immovable was transferred to the recipient under the agreement for the supply.
1991, c. 67, s. 235; 1994, c. 22, s. 487.
235. Where a supplier has made a taxable supply by way of sale of an immovable and has incorrectly stated or certified in writing to the recipient of the supply that the supply was an exempt supply under any of sections 94 to 97, 101 and 102, except where the recipient knew or ought to have known that the supply was not an exempt supply under those sections,
(1)  the tax payable in respect of the supply is deemed to be equal to the tax fraction of the consideration for the supply; and
(2)  the supplier is deemed to have collected, and the recipient is deemed to have paid, that tax on the earlier of
(a)  the day ownership of the immovable was transferred to the recipient; and
(b)  the day possession of the immovable was transferred to the recipient under the agreement for the supply.
1991, c. 67, s. 235.
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