T-0.1 - Act respecting the Québec sales tax

Full text
1. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,
admission means a right of entry or access to, or attendance at, a place of amusement, a seminar, an activity or an event;
administrator of a pooled registered pension plan has the meaning assigned to “administrator” by the first paragraph of section 965.0.19 of the Taxation Act (chapter I-3);
amount means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service;
asset management service means a service (other than a prescribed service) rendered by a particular person in respect of the assets or liabilities of another person that is a service of
(a)  managing or administering the assets or liabilities, irrespective of the level of discretionary authority the particular person has to manage some or all of the assets or liabilities,
(b)  providing research, analysis, advice or reports in respect of the assets or liabilities,
(c)  determining which assets or liabilities are to be acquired or disposed of, or
(d)  acting to realize performance targets or other objectives in respect of the assets or liabilities;
bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act (R.S.C. 1985, c. B-1);
basic tax content, at a particular time, of property of a person means the amount determined by the formula

(A − B) × C,
where
(1)  A is the total of
(a)  the tax that was payable by the person in respect of the last acquisition or bringing into Québec of the property by the person,
(b)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the person was a registrant, that the property was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in,
(c)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the property was brought into Québec for supply,
(d)  the tax that was payable by the person in respect of an improvement to the property acquired, or brought into Québec, by the person after the property was last acquired or brought into Québec by the person,
(e)  the tax that would have been payable by the person in respect of the bringing into Québec of an improvement to the property but for the fact that the person was a registrant, that the improvement was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in after the property was last acquired or brought into Québec by the person,
(f)  the tax under section 16 that would have been payable by the person in respect of the last acquisition of the property by the person or in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for sections 54.1, 75.1, 75.3 to 75.9 — in the case of property acquired under an agreement for a qualifying supply that was not, immediately before that acquisition, capital property of the supplier — and 80, or the fact that the property or improvement was acquired by the person for consumption, use or supply exclusively in the course of commercial activities,
(g)  the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of the last acquisition of the property by the person, and the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for the fact that the person had acquired the property or improvement for consumption, use or supply exclusively in the course of commercial activities of the person, and
(h)  the total of all amounts each of which is determined by the formula

D × E × F/G,

where
i.  D is an amount of tax (other than tax that the person was exempt from paying under any other Act or law) under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) or section 212 or 218 of that Act, in relation to the property, referred to in any of subparagraphs i to iii of the description of A in paragraph a of the definition of “basic tax content” in subsection 1 of section 123 of that Act, that became payable, or would have so become payable in the circumstances described in that subparagraph, by the person while the person was a selected listed financial institution, or while the person would have been such a financial institution for the purposes of that Act if Québec were a participating province, within the meaning of that subsection 1,
ii.  E is the percentage referred to in subparagraph 3 of the second paragraph of section 433.16 for the person’s taxation year that includes the time the amount referred to in subparagraph i so became payable, or would have so become payable, or the percentage taken into account in determining the value of A in the formula in the first paragraph of section 433.16.2 for the reporting period that includes that time,
iii.  F is the tax rate specified in the first paragraph of section 16, and
iv.  G is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act;
(2)  B is the total of
(a)  all taxes referred to in any of subparagraphs a to g of paragraph 1 that the person was exempt from paying under any other Act or law,
(a.1)  all taxes (other than tax referred to in subparagraph a) under the first paragraph of section 16 or 17 referred to in any of subparagraphs a to g of paragraph 1 that became payable by the person, or would have so become payable in the circumstances described in that subparagraph, while the person was a selected listed financial institution,
(b)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs a and d of paragraph 1 that the person was entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and
(c)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs b, c and e to g of paragraph 1 that the person would have been entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if that tax had been payable and the property or improvement had been acquired for use exclusively in activities that are not commercial activities; and
(3)  C is the lesser of 1 and

H/I,

where
(1)   H is the fair market value of the property at the particular time, and
(2)  I is the total of
(a)  the value of the consideration for the last supply of the property to the person or, where the property was last brought into Québec by the person, the value of the property within the meaning of section 17, and
(b)  where the person acquires, or brings into Québec, an improvement to the property after the property was last acquired or brought in, the total of all amounts each of which is the value of the consideration for the supply to the person of such an improvement or, if the improvement is property that was brought into Québec by the person, the value of the property within the meaning of section 17;
builder of a residential complex or of an addition to a multiple unit residential complex means a person who
(1)  at a time when the person has an interest in the immovable on which the complex is situated, carries on or engages another person to carry on for the person
(a)  in the case of an addition to a multiple unit residential complex, the construction of the addition,
(b)  (subparagraph repealed);
(c)  in any other case, the construction or substantial renovation of the complex,
(2)  acquires an interest in the complex at a time when
(a)  in the case of an addition to a multiple unit residential complex, the addition is under construction, and
(b)  in any other case, the complex is under construction or substantial renovation,
(3)  in the case of a mobile home or floating home, makes a supply of the home before the home has been used or occupied by any individual as a place of residence,
(4)  acquires an interest in the complex for the primary purpose of making one or more supplies of the complex or parts thereof or interests therein by way of sale, or making one or more supplies of the complex or parts thereof by way of lease, licence or similar arrangement to persons other than to individuals who are acquiring the complex or parts otherwise than in the course of a business or an adventure or concern in the nature of trade
(a)  in the case of a complex held in co-ownership or residential unit held in co-ownership at a time when the declaration of co-ownership relating to the residential complex is not yet entered in the land register, or
(b)  in any case, before the complex has been occupied by an individual as a place of residence or lodging, or
(5)  in any case, is deemed under section 220 to be a builder of the complex;
however, builder does not include
(6)  an individual described in paragraph 1, 2 or 4 who otherwise than in the course of a business or an adventure or concern in the nature of trade,
(a)  carries on the construction or substantial renovation of the complex,
(b)  engages another person to carry on the construction or substantial renovation of the complex for the individual, or
(c)  acquires the complex or an interest in it,
(7)  an individual described in paragraph 3 who makes a supply of a mobile home or floating home otherwise than in the course of a business or an adventure or concern in the nature of trade, or
(8)  a person described in any of paragraphs 1 to 3 whose only interest in the complex is a right to purchase the complex or an interest in it from a builder of the complex;
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit or not, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment;
calendar quarter means a period of three months beginning on the first day of January, April, July or October in each calendar year;
Canadian specified supplier has the meaning assigned by section 477.2;
capital property, in respect of a person, means property that is, or that would be if the person were a taxpayer under the Taxation Act, capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule B to the Regulation respecting the Taxation Act (chapter I-3, r. 1);
carrier means a person who supplies a freight transportation service within the meaning of section 193;
charity means a registered charity or a registered Canadian amateur athletic association, within the meaning assigned by section 1 of the Taxation Act, but does not include a public institution;
closely related group has the meaning assigned by section 330;
commercial activity of a person means
(1)  a business carried on by the person, other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the business involves the making of exempt supplies by the person,
(2)  an adventure or concern of the person in the nature of trade, other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and
(3)  the making of a supply, other than an exempt supply, by the person of an immovable of the person, including anything done by the person in the course of or in connection with the making of the supply;
commercial service, in respect of corporeal movable property, means any service in respect of the property other than a service of shipping the property supplied by a carrier and a financial service;
complex held in co-ownership means a residential complex that contains more than one residential unit held in co-ownership;
consideration includes any amount that is payable for a supply by operation of law;
consumer of property or a service means an individual who acquires, or brings into Québec, the property or service at his expense for his personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual, but does not include an individual who acquires, or brings into Québec, the property or service for consumption, use or supply in the course of the commercial activities of the individual or other activities in the course of which the individual makes exempt supplies;
continuous transmission commodity means electricity, crude oil, natural gas, or any corporeal movable property, that is transportable by means of a wire, pipeline or other conduit;
convention means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is
(1)  to provide any type of amusement, entertainment or recreation,
(2)  to conduct contests or games of chance, or
(3)  to transact the business of the convenor or attendees
(a)  in the course of a trade show that is open to the general public, or
(b)  otherwise than in the course of a trade show;
convention facility means an immovable that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention;
cooperative corporation means a cooperative housing corporation and any other cooperative corporation within the meaning of subsection 2 of section 136 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
cooperative housing corporation means a corporation that was incorporated, by or under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada, providing for the establishment of the corporation or respecting the establishment of cooperative corporations, for the purpose of making supplies by way of lease, licence or similar arrangement of residential units to its members for the purpose of their occupancy as places of residence for individuals where
(1)  the statutes by or under which it was incorporated, its charter, articles of association or by-laws or its contracts with its members require that the activities of the corporation be engaged in at or near cost after providing for reasonable reserves and hold forth the prospect that surplus funds arising from those activities will be distributed among its members in proportion to patronage,
(2)  none of its members, except other cooperative corporations, have more than one vote in the conduct of the affairs of the corporation, and
(3)  at least 90% of its members are individuals or other cooperative corporations and at least 90% of its shares are held by such persons;
credit note means a credit note issued under section 449;
credit union has the meaning assigned by section 797 of the Taxation Act to the expression savings and credit union and also includes a deposit insurance corporation described in paragraph b of section 804 of that Act;
debit note means a debit note issued under section 449;
debt security means a right to be paid money and includes a deposit of money, but does not include a lease, licence or similar arrangement for the use of, or the right to use, property other than a financial instrument;
designated municipal property has the meaning assigned by subsection 1 of section 123 of the Excise Tax Act;
direct cost of a supply of corporeal movable property or a service means the total of all amounts each of which is the consideration paid or payable by the supplier
(1)  for the property or service if it was purchased by the supplier for the purpose of making a supply by way of sale of the property or service, or
(2)  for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property, or is to be consumed or expended directly in the process of manufacturing, producing, processing or packaging the property;
and, for the purposes of this definition, the following rules apply:
(1)  the consideration paid or payable by the supplier for property or a service is determined by taking into account any tax imposed under this Title that is payable by the supplier in respect of the acquisition or bringing into Québec of the property or service by the supplier, excluding the portion of tax, other than tax that became payable by the supplier at a time when the supplier was a registrant that is recovered or recoverable by the supplier;
(2)  that consideration is determined without taking into account the portion of the duty, fee or tax referred to in section 52 that is recovered or recoverable by the supplier; and
(3)  that consideration is determined by taking into account the tax imposed under Part IX of the Excise Tax Act;
distributed investment plan means an investment plan within the meaning of section 433.15.1 that is
(1)  a corporation, other than a pension entity, exempt from tax under paragraph c.2 of section 998 of the Taxation Act;
(2)  an investment corporation within the meaning of section 1 of the Taxation Act;
(3)  a mortgage investment corporation within the meaning of section 1 of the Taxation Act;
(4)  a mutual fund corporation within the meaning of section 1 of the Taxation Act;
(5)  a mutual fund trust within the meaning of section 1 of the Taxation Act;
(6)  a non-resident-owned investment corporation within the meaning of section 1 of the Taxation Act;
(7)  a segregated fund of an insurer;
(8)  a unit trust within the meaning of section 1 of the Taxation Act that is not a trust described in any of subparagraphs a to h, k and l of paragraph 1 of the definition of “investment plan”; or
(9)  an investment limited partnership;
distribution platform operator has the meaning assigned by section 477.2;
document includes money, a security, a record and a supporting document;
emission allowance means
(1)  an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that
(a)  is issued or created by, or on behalf of,
i.  a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”),
ii.  a board, commission or other body established by a regulator, or
iii.  an agency of a regulator,
(b)  can be used to satisfy a requirement under
i.  a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or
ii.  a prescribed scheme or arrangement, and
(c)  represents a specific quantity of greenhouse gas emissions expressed as carbon dioxide equivalent; or
(2)  a prescribed property;
employee includes an officer;
employer, in relation to an officer, means the person from whom the officer receives remuneration;
equity security means a share of the capital stock of a corporation or any interest in or right to such a share;
exchange-traded series of a stratified investment plan means a series of the plan, any unit of which is listed or traded on a stock exchange or other public market;
excisable goods means beer or malt liquor, within the meaning of section 4 of the Excise Act (R.S.C. 1985, c. E-14), and spirits, wine, tobacco products, cannabis products and vaping products, within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22);
exclusive means, in the case of a person who is not a financial institution, all or substantially all of the consumption, use or supply of a property or a service and, in the case of a financial institution, all of the consumption, use or supply of the property or service;
exempt supply means a supply described in Chapter III;
financial institution throughout a taxation year means a person who is
(1)  a listed financial institution at any time in that taxation year, or
(2)  a financial institution,
(a)  within the meaning of paragraph b of subsection 1 of section 149 of the Excise Tax Act, or
(b)  within the meaning of paragraph c of subsection 1 of section 149 of that Act;
financial instrument means
(1)  a debt security,
(2)  an equity security,
(3)  an insurance policy,
(4)  an interest in a trust, a partnership or a succession, or any right in respect of such an interest,
(5)  a precious metal,
(6)  a contract or an option for the future supply of a commodity, where the contract or option is traded on a recognized commodity exchange,
(6.1)  a virtual payment instrument,
(7)  a prescribed instrument,
(8)  an acceptance, a guarantee or an indemnity in respect of an instrument described in paragraph 1, 2, 4, 5 or 7, or
(9)  a contract or an option for the future supply of money or of an instrument described in any of paragraphs 1 to 8;
financial service, which does not include the operations and services described in paragraphs 14 to 20, means
(1)  the exchange, issue, payment, receipt or transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise;
(2)  the operation or maintenance of a charge, chequing, deposit, savings, loan or other account;
(3)  the borrowing or lending of a financial instrument;
(4)  the acceptance, allotment, issue, endorsement, variation, granting, repayment, renewal, processing or transfer of ownership of a financial instrument;
(5)  the variation, provision, receipt or release of an acceptance, a guarantee or an indemnity in respect of a financial instrument;
(6)  the payment or receipt of money as benefits, principal, dividends, other than patronage dividends, interest or any similar payment or receipt of money in respect of a financial instrument;
(6.1)  the payment or receipt of an amount in full or partial satisfaction of a claim arising under an insurance policy;
(7)  the making of any advance, the granting of any credit or the lending of money;
(8)  the underwriting of a financial instrument;
(9)  any service provided pursuant to the terms and conditions of any agreement relating to the payment of amounts for which a credit card voucher or charge card voucher has been issued;
(10)  the service of investigating and recommending the compensation in satisfaction of a claim where
(a)  the claim is made under a marine insurance policy, or
(b)  the claim is made under an insurance policy that is not in the nature of accident or sickness or life insurance and
i.  the service is supplied by an insurer or by a person who is licensed under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to provide such a service, or
ii.  the service is supplied to an insurer or a group of insurers by a person who would be required to be so licensed but for the fact that the person is relieved from that requirement under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut;
(10.1)  the service of providing an insurer or a person who supplies a service referred to in paragraph 10 with an appraisal of the damage caused to property, or in the case of a loss of property, the value of the property, where the supplier of the appraisal inspects the property, or in the case of a loss of the property, the last-known place where the property was situated before the loss;
(11)  any supply deemed under section 39 or 297.0.2.1 to be a supply of a financial service;
(12)  the agreeing to provide, or the arranging for, a service that is
(a)  referred to in any of paragraphs 1 to 9, and
(b)  not referred to in any of paragraphs 14 to 20;
(13)  a prescribed service;
(14)  the payment or receipt of money as consideration for the supply of property other than a financial instrument or of a service other than a financial service;
(15)  the payment or receipt of money in settlement of a claim (other than a claim under an insurance policy) under a warranty, guarantee or similar arrangement in respect of property other than a financial instrument or a service other than a financial service;
(16)  the service of providing advice, other than a service referred to in paragraph 10 or 10.1;
(17)  where the supplier is a person who provides management or administrative services to an investment plan, a corporation, partnership or trust the principal activity of which is the investing of funds, the provision to the investment plan, corporation, partnership or trust of
(a)  a management or administrative service, or
(b)  any other service, other than a prescribed service;
(17.1)  an asset management service;
(18)  a professional service provided by an actuary, advocate, accountant or notary in the course of a professional practice;
(18.1)  the arranging for the transfer of ownership of shares of a cooperative housing corporation;
(18.2)  a debt collection service, rendered under an agreement between a person agreeing to provide, or arranging for, the service and a particular person other than the debtor, in respect of all or part of a debt, including a service of attempting to collect, arranging for the collection of, negotiating the payment of, or realizing or attempting to realize on a security given for, the debt, but does not include a service that consists solely of accepting from a person, other than the particular person, a payment of all or part of an account unless
(a)  under the terms of the agreement the person rendering the service may attempt to collect all or part of the account or may realize or attempt to realize on a security given for the account, or
(b)  the principal business of the person rendering the service is the collection of debt;
(18.3)  a service (other than a prescribed service) of managing credit that is in respect of credit cards, charge cards, credit accounts, charge accounts, loan accounts or accounts in respect of any advance and is provided to a person granting, or potentially granting, credit in respect of those cards or accounts, including a service provided to the person of
(a)  checking, evaluating or authorizing credit,
(b)  making decisions on behalf of the person in relation to a grant, or an application for a grant, of credit,
(c)  creating or maintaining records for the person in relation to a grant, or an application for a grant, of credit or in relation to the cards or accounts, or
(d)  monitoring another person’s payment record or dealing with payments made, or to be made, by the other person;
(18.4)  a service (other than a prescribed service) that is preparatory to the provision or the potential provision of a service referred to in any of paragraphs 1 to 9 and 12, or that is provided in conjunction with a service referred to in any of those paragraphs, and that is
(a)  a service of collecting, collating or providing information, or
(b)  a market research, product design, document preparation, document processing, customer assistance, promotional or advertising service or a similar service;
(18.5)  property (other than a financial instrument or prescribed property) that is delivered or made available to a person in conjunction with the rendering by the person of a service referred to in any of paragraphs 1 to 9 and 12;
(19)  any service the supply of which is deemed under this Title to be a taxable supply; or
(20)  a prescribed service;
fiscal month of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal month of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.2, 458.2 and 458.2.1;
fiscal quarter of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal quarter of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.1, 458.2 and 458.2.1;
fiscal year of a person, at a particular time, means
(1)  where subdivision IV of subdivision 0.1 of Division IV of Chapter VIII applies in respect of the person, the period determined under that subdivision IV;
(2)  in any other case,
(a)  if the person is a registrant under Part IX of the Excise Tax Act, the person’s fiscal year for the purposes of Part IX of that Act at that time,
(b)  if subparagraph a does not apply to the person and the person has made an election under section 458.4 that is in effect, the period that the person elected to be the fiscal year of the person,
(c)  if subparagraph a does not apply to the person and the fiscal year of the person is determined in accordance with section 458.2, the fiscal year determined in accordance with that section, and
(d)  in all other cases, the taxation year of the person within the meaning of Part IX of the Excise Tax Act;
floating home means a structure that is composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform, but does not include any freestanding appliances or furniture sold with the structure or any structure that has means of, or is capable of being readily adapted for, self-propulsion;
foreign convention means a convention
(1)  at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to persons not resident in Canada, and
(2)  the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are not resident in Canada;
game of chance means a lottery or other scheme under which prizes or winnings are awarded by way of chance only or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors;
government means the Gouvernement du Québec, the government of another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada;
hospital authority means a public institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), that operates a hospital centre, or an organization that operates a public hospital located in Québec and that is designated by the Minister of National Revenue as a hospital authority;
immovable includes
(1)  a lease pertaining to an immovable;
(2)  a mobile home;
(3)  a floating home; and
(4)  a leasehold or other proprietary interest in a mobile home or a floating home;
improvement, in respect of property of a person, means any property or service supplied to, or property brought into Québec by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the property brought in is, or would be if the person were a taxpayer within the meaning of the Taxation Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act;
individual means a natural person;
insurance policy means a policy of insurance that is issued, or a contract of insurance that is entered into, by an insurer and a policy or contract in the nature of accident or sickness insurance, whether or not the policy is issued, or the contract is entered into, by an insurer, and also includes
(1)  a policy of reinsurance issued by an insurer,
(2)  an annuity contract entered into by an insurer, or a contract entered into by an insurer that would be an annuity contract except that the payments under the contract
(a)  are payable on a periodic basis at intervals that are shorter or longer than one year, or
(b)  vary in amount depending on the value of a specified group of assets or on changes in interest rates, and
(3)  a contract entered into by an insurer all or part of the insurer’s reserves for which vary in amount depending on the value of a specified group of assets;
however, insurance policy does not include a warranty in respect of the quality, fitness or performance of corporeal property, where the warranty is supplied to a person who acquires the property otherwise than for resale;
(4)  a bid, performance, maintenance or payment bond issued in respect of a construction contract;
insurer means a person who is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on an insurance business in Canada or under the laws of another jurisdiction to carry on an insurance business in that other jurisdiction;
inter vivos trust means a trust other than a testamentary trust;
investment limited partnership means a limited partnership, the primary purpose of which is to invest funds in property consisting primarily of financial instruments, if
(1)  the limited partnership is, or forms part of an arrangement or structure that is, represented or promoted as a hedge fund, investment limited partnership, mutual fund, private equity fund, venture capital fund or other similar collective investment vehicle; or
(2)  the total value of all shares in the limited partnership held by listed financial institutions is 50% or more of the total value of all shares in the limited partnership;
investment plan means
(1)  a trust governed by any of the following plans, trusts, arrangement or fund, within the meaning of the Taxation Act or the Regulation respecting the Taxation Act:
(a)  a registered pension plan,
(a.1)  a pooled registered pension plan,
(b)  a profit sharing plan,
(c)  a registered supplementary unemployment benefit plan,
(d)  a registered retirement savings plan,
(d.1)  a tax-free savings account,
(e)  a deferred profit sharing plan,
(f)  a registered education savings plan,
(f.1)  a registered disability savings plan,
(g)  an employee benefit plan,
(h)  an employee trust,
(i)  a mutual fund trust,
(j)  a unit trust,
(k)  a retirement compensation arrangement, or
(l)  a registered income fund;
(2)  the following corporations within the meaning of the said Act:
(a)  an investment corporation,
(b)  a mortgage investment corporation,
(c)  a mutual fund corporation, or
(d)  a non-resident owned investment corporation;
(3)  a corporation exempt from tax under the said Act by reason of paragraphs c.1 and c.2 of section 998 and section 998.1 of the said Act;
(3.1)  an investment limited partnership; and
(4)  (paragraph repealed);
(5)  a prescribed person or a person of a prescribed class;
invoice includes a statement of account, a bill and any other similar record or supporting document, regardless of its form or characteristics, and a cash register slip or receipt;
listed financial institution throughout a taxation year means a person who is, at any time in the year,
(1)  a bank,
(2)  a corporation that is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on in Canada the business of offering to the public its services as a trustee,
(3)  a person whose principal business is as a dealer or trader in, or as a broker or salesperson of, financial instruments or money,
(4)  a credit union,
(5)  an insurer or any other person whose principal business is providing insurance under insurance policies,
(6)  a segregated fund of an insurer,
(7)  the Canada Deposit Insurance Corporation,
(8)  a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof,
(9)  an investment plan,
(10)  a person providing services referred to in section 39, or
(11)  a corporation deemed under section 297.0.2.6 to be a financial institution;
management or administrative service includes an asset management service;
master pension entity of a pension plan means a person that is not a pension entity of the pension plan and that is
(1)  a corporation described in paragraph c.2 of section 998 of the Taxation Act, one or more shares of which are owned by a pension entity of the pension plan; or
(2)  a master trust, within the meaning of the regulations made under paragraph c.4 of section 998 of the Taxation Act, one or more units of which are owned by a pension entity of the pension plan;
master pension factor has the meaning assigned by section 289.2;
membership includes a right granted by a particular person that entitles another person to services that are provided by, or to the use of facilities that are operated by, the particular person and that are not available, or are not available to the same extent or for the same charge, to a person to whom such a right has not been granted, and also includes such a right that is conditional on the acquisition or ownership of a share, bond or other security;
mineral includes petroleum, natural gas and related hydrocarbons, sand, gravel, ammonite gemstone, bituminous sands, calcium chloride, coal, kaolin, oil shale and silica;
mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete heating, electrical and plumbing facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use;
money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value;
month means a period beginning on a particular day in a calendar month and ending
(1)  on the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or
(2)  where the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month;
motor vehicle means a self-propelled road vehicle having a net mass of less than 4,000 kg, with four or more wheels and designed essentially for transporting persons or property by road;
multiple unit residential complex means a residential complex that contains more than one residential unit, but does not include a complex held in co-ownership;
municipality includes
(1)  a metropolitan community, the Kativik Regional Government or any other incorporated municipal body however designated, and
(2)  such other local authority as
(a)  the Minister of Revenue may determine to be a municipality for the purposes of this Title, or
(b)  the Minister of National Revenue has determined, before 1 January 2014, to be a municipality under paragraph b of the definition of “municipality” in subsection 1 of section 123 of the Excise Tax Act, unless that determination has been revoked;
mutual insurance federation means a corporation each member of which is a mutual insurance corporation that is required, under an Act of the Legislature of Québec, to be a member of the corporation, but does not include a corporation the main purpose of which is
(1)  related to automobile insurance,
(2)  to provide compensation to insurance policy holders of, or claimants on, insolvent insurers, or
(3)  to establish and manage a guarantee fund, cash reserve fund, mutual aid fund or similar fund for the benefit of its members and to provide financial assistance with regard to losses sustained on the winding-up or dissolution of its members;
mutual insurance group means a group that consists of
(1)  a mutual insurance federation and its members,
(2)  where the members of the mutual insurance federation are the sole investors in an investment fund, that fund, and
(3)  where there exists a mutual reinsurance corporation each member of which is a member of the mutual insurance federation and is not entitled to obtain reinsurance from any other reinsurance corporation, that mutual reinsurance corporation;
net mass means
(1)  in the case of a new motor vehicle, the mass of the vehicle indicated by the manufacturer at the time of shipping;
(2)  in the case of a used motor vehicle, the mass indicated on the last registration certificate issued in respect of the vehicle;
non-profit organization means a person, other than an individual, a succession, a trust, a charity, a public institution, a municipality or a government, that was organized and is operated solely for a purpose other than profit, no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder is a club or an association the primary purpose of which is the promotion of amateur athletics in Canada;
non-stratified investment plan means a distributed investment plan that is not a stratified investment plan;
office has the meaning assigned by section 1 of the Taxation Act, but does not include
(1)  the position of trustee in bankruptcy,
(2)  the position of receiver, including the position of a receiver within the meaning assigned by the second paragraph of section 310, or
(3)  the position of trustee of a trust or personal representative of a deceased individual where the person who acts in that capacity is entitled to an amount for doing so that is included, for the purposes of that Act, in computing the person’s income or, where the person is an individual, the person’s income from a business;
officer means a person who holds an office;
organizer of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention;
participating employer of a pension plan means
(1)  in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition of “participating employer” in subsection 1 of section 147.1 of the Income Tax Act; and
(2)  in the case of a pooled registered pension plan, an employer that
(a)  has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or
(b)  has remitted, or is required to remit, to the administrator of the pension plan contributions made by members (within the meaning assigned by the first paragraph of section 965.0.19 of the Taxation Act) of the pension plan under a contract with the administrator in respect of all or a class of its employees;
passenger vehicle means a passenger vehicle or a zero-emission passenger vehicle, within the meaning assigned to those expressions by section 1 of the Taxation Act;
patronage dividend means an amount that is deductible under sections 786 to 796 of the Taxation Act in computing, for the purposes of that Act, the income of the person paying the amount;
pension entity of a pension plan means a person that is
(1)  a trust governed by the pension plan;
(2)  a corporation referred to in paragraph 2 of the definition of “pension plan”; or
(3)  a prescribed person;
pension plan means a registered pension plan or a pooled registered pension plan that
(1)  governs a trust;
(2)  is a plan in respect of which a corporation
(a)  is incorporated and operated either
i.  solely for the administration of the plan, or
ii.  for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement, within the meaning of section 1 of the Taxation Act, where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan,
(b)  in the case of a registered pension plan, is accepted by the Minister of National Revenue under subparagraph ii of paragraph o.1 of subsection 1 of section 149 of the Income Tax Act as a funding medium for the purposes of the registration of the registered pension plan, and
(c)  in the case of a pooled registered pension plan, is a corporation that is described in paragraph o.2 of subsection 1 of section 149 of the Income Tax Act, and all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan; or
(3)  is a plan in respect of which a person is prescribed for the purposes of the definition of “pension entity”;
permanent establishment, in respect of a particular person, means
(1)  a fixed place of business of the particular person, including a place of management, a branch, an office, a factory, a workshop, a mine, an oil or gas well, timberland, a quarry or any other place of extraction of natural resources, through which the particular person makes supplies, or
(2)  a fixed place of business of another person, other than a broker, general commission agent or other independent agent acting in the ordinary course of business, who is acting in Québec on behalf of the particular person and through whom the particular person makes supplies in the ordinary course of business;
person means a corporation, trust, individual, partnership or succession or a body that is an association, club, commission, union or other organization of any kind;
personal representative, of a deceased individual or the succession of a deceased individual, means the liquidator of the individual’s succession or any person who is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the succession;
personal trust means
(1)  a testamentary trust, or
(2)  an inter vivos trust that is a personal trust, within the meaning of section 1 of the Taxation Act, all the beneficiaries, other than contingent beneficiaries, of which are individuals and all the contingent beneficiaries, if any, of which are individuals, charities or public institutions;
place of amusement means any premises or place, whether or not enclosed, at or in any part of which is staged or held any slide show, film, sound and light or similar presentation, any artistic, literary, musical, theatrical or other exhibition, performance or entertainment, any circus, fair, menagerie, rodeo or similar event, or any race, game of chance, athletic contest or other contest or game, and also includes a museum, historical site, zoo, wildlife or other park, place where bets are placed and any place, structure, apparatus, machine or device the purpose of which is to provide any type of amusement or recreation;
plan member of an investment plan that is a private investment plan or a pension entity of a pension plan means an individual who has a right, either immediate or in the future and either absolute or contingent, to receive benefits under,
(1)  in the case of an employee life and health trust, within the meaning of section 1 of the Taxation Act, the investment plan;
(2)  in the case of a pension entity of a pension plan, the pension plan; and
(3)  in any other case, the deferred profit sharing plan, the employee benefit plan, the employee trust, the profit sharing plan, the registered education savings plan, the registered supplementary unemployment benefit plan or the retirement compensation arrangement, within the meaning assigned to those expressions by section 1 of the Taxation Act, as the case may be, that governs the investment plan;
pleasure vehicle has the meaning assigned by section 1 of the Fuel Tax Act (chapter T-1);
pooled registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
precious metal means a bar, ingot, coin or wafer that is composed of gold, silver or platinum the purity level of which is at least 99.5% in the case of gold and platinum and at least 99.9% in the case of silver;
private investment plan means an investment plan, within the meaning of section 433.15.1, other than a distributed investment plan or a pension entity;
property does not include money;
provincial investment plan for a particular province at any time means an investment plan that
(1)  is at that time a financial institution described in the definition of “provincial investment plan” in the first paragraph of section 433.15.1, the units of which may, under the laws of Canada or a province, be sold only in the particular province;
(2)  is at that time a stratified investment plan, all the series of which are provincial series for the particular province; or
(3)  meets the following conditions:
(a)  it has, throughout the taxation year in which its fiscal year that includes that time ends, a permanent establishment in the particular province, as determined in accordance with the first paragraph of section 433.15.3, and
(b)  it does not have, throughout that taxation year, a permanent establishment in a province other than the particular province, as determined in accordance with the first paragraph of section 433.15.3;
provincial series has the meaning assigned by section 433.15.1;
provincial stratified investment plan means a stratified investment plan (other than a provincial investment plan) with one or more provincial series;
public college means
(1)  a college governed by the General and Vocational Colleges Act (chapter C-29);
(2)  an institution that is accredited for purposes of subsidies for providing educational services at the college level under the Act respecting private education (chapter E-9.1);
(3)  an organization that operates a post-secondary college or post-secondary technical institute, situated in Québec,
(a)  that receives from a government or a municipality funds that are paid for the purpose of assisting the organization in ongoing provision of educational services to the general public, and
(b)  the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education;
public institution means a registered charity, within the meaning of section 1 of the Taxation Act, that is a school authority, a public college, a university, a hospital authority or a local authority determined under paragraph 2 of the definition of municipality in this section to be a municipality;
public sector body means a government or a public service body;
public service body means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university;
recipient of a supply of property or a service means
(1)  where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration,
(2)  where paragraph 1 does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and
(3)  where no consideration is payable for the supply,
(a)  in the case of a supply of property by way of sale, the person to whom the property is delivered or made available,
(b)  in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and
(c)  in the case of a supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply;
registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
registrant means a person who is registered, or who is required to be registered, under Division I of Chapter VIII;
related convention supplies means property or services acquired or brought into Québec by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include
(1)  transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals,
(2)  entertainment,
(3)  except for the purposes of sections 357.2 to 357.5, property or services that are food or beverages or are supplied to the person under a contract for catering, or
(4)  property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or service exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient;
reporting period of a person means the reporting period of the person as determined under sections 458.6 to 467;
residential complex means
(1)  that part of a building in which one or more residential units are located, together with
(a)  that part of any common areas and other appurtenances to the building and the land contiguous to the building that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, and
(b)  that proportion of the land subjacent to the building that that part of the building in which one or more residential units are located is of the whole building,
(2)  that part of a building, together with that proportion of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for its use and enjoyment as a place of residence for individuals, that is
(a)  the whole or part of a semi-detached house, rowhouse unit, residential unit held in co-ownership or other similar premises that is, or is intended to be, a separate parcel or other division of an immovable owned, or intended to be owned, apart from any other unit in the building, and
(b)  a residential unit, and
(3)  the whole of a building described in paragraph 1, or the whole of a premises described in subparagraph a of paragraph 2, that is owned by or has been supplied by way of sale to an individual and that is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse of the individual, together with
(a)  in the case of a building described in paragraph 1, any appurtenances to the building, the land subjacent to the building and that part of the land contiguous to the building, that are reasonably necessary for the use and enjoyment of the building, and
(b)  in the case of a premises described in subparagraph a of paragraph 2, that part of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for the use and enjoyment of the unit,
(4)  a mobile home, together with any appurtenances to the home and, where the home is affixed to land, other than a site in a residential trailer park, for the purpose of its use and enjoyment as a place of residence for individuals, the land subjacent or contiguous to the home that is attributable to the home and is reasonably necessary for that purpose, and
(5)  a floating home;
however, residential complex does not include
(6)  a building, or that part of a building, that is an inn, a hotel, a motel, a boarding house or other similar premises, or the land and appurtenances attributable to the building or part, where
(a)  the building or part is not described in paragraph 3, and
(b)  all or substantially all of the supplies of residential units in the building or part by way of lease, licence or similar arrangement are, or are expected to be, for periods of continuous possession or use of less than 60 days;
residential trailer park of a person means
(1)  the land that is included in a trailer park of the person or, where the person has two or more trailer parks that are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary
(a)  for the use and enjoyment of sites in the trailer parks by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement;
however, residential trailer park does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and
(2)  all or substantially all of the sites in the trailer parks are supplied, or are intended to be supplied, by way of lease, licence or similar arrangement under which continuous possession or use of a site is provided
(a)  for a period of at least one month, in the case of a mobile home or other residential unit, and
(b)  for a period of at least 12 months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and
(3)  if the sites were occupied by mobile homes, they would be suitable for use by individuals as places of residence throughout the year;
residential unit means the whole or part of a residential unit held in co-ownership, detached house, semi-detached house, rowhouse unit, mobile home, floating home, apartment, a room or suite in an inn, a hotel, a motel, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals, or the whole or part of any other similar premises, that
(1)  is occupied by an individual as a place of residence or lodging,
(2)  is supplied by way of lease, licence or similar arrangement for the occupancy thereof as a place of residence or lodging for individuals,
(3)  is vacant, but was last occupied or supplied as a place of residence or lodging for individuals, or
(4)  has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals;
residential unit held in co-ownership means a residential complex that is, or is intended to be, a bounded space in a building described as a distinct entity on the declaration of co-ownership entered in the land register and includes any interest in land pertaining to ownership of the entity;
retail sale of a motor vehicle means
(1)  the sale of a motor vehicle to a person who receives it for any other purpose than to again make a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year;
(2)  the sale of a new motor vehicle to a person who receives it to again make a supply of it by way of sale, otherwise than by way of gift, and who acquires it through a mandatary for the purpose of shipping the vehicle outside Québec;
road vehicle has the meaning assigned by section 4 of the Highway Safety Code (chapter C-24.2);
sale, in respect of property, includes, but for the purposes of subparagraph 2 of the second paragraph of section 17, any transfer of the ownership of the property and any transfer of the possession of the property under an agreement to transfer ownership of the property;
school authority means a school service centre, a school board or an institution providing educational services at the elementary or secondary level that is governed by the Act respecting private education;
secured creditor means
(1)  a particular person who has a security interest in the property of another person; or
(2)  a person who acts on behalf of the particular person with respect to the security interest and includes
(a)  a trustee appointed under a trust deed relating to a security interest,
(b)  a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person,
(c)  a sequestrator, or
(d)  any other person performing a function similar to that of a person referred to in any of subparagraphs a to c;
security interest means any interest in property that secures payment or performance of an obligation, and includes an interest created by or arising out of a security, hypothec, mortgage, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for;
segregated fund of an insurer means a specified group of properties that are held in respect of insurance policies all or part of the reserves for which vary in amount depending on the fair market value of the properties;
selected listed financial institution has the meaning assigned by section 433.15.1;
self-contained domestic establishment has the meaning assigned by section 1 of the Taxation Act;
series means, except for the purposes of section 332.1,
(1)  in respect of a trust, a class of units of the trust;
(2)  in respect of a corporation, a class of the capital stock of the corporation that has not been issued in one or more series, or a series of a class of the capital stock of the corporation that has been issued in one or more series; and
(3)  in respect of a partnership, a class of units of the partnership;
service means anything other than property, money and anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to his office or employment;
short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or other similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, where the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of sections 357.2 to 357.5,
(1)  includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package, within the meaning assigned by section 63, that also includes food and the services of a guide, and
(2)  does not include a residential complex or unit when it
(a)  is supplied to the recipient under a timeshare arrangement, or
(b)  is included in that part of a tour package that is not the taxable portion of the tour package, within the meaning assigned to those expressions by section 63;
single unit residential complex means a residential complex that contains only one residential unit, but does not include a residential unit held in co-ownership;
small supplier means a person who, at any time, is a small supplier
(1)  under sections 294 to 297, unless the person is not, at that time, a small supplier under section 148 of the Excise Tax Act, or
(2)  under sections 297.0.1 and 297.0.2, unless the person is not, at that time, a small supplier under section 148.1 of the Excise Tax Act;
specified corporeal movable property means property that is, or is an interest in,
(1)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art,
(2)  jewellery,
(3)  a rare folio, manuscript or book,
(4)  a stamp,
(5)  a coin, or
(6)  prescribed movable property;
specified Québec consumer has the meaning assigned by section 477.2;
sponsor of a convention means the person who convenes the convention and supplies admissions to it;
straddle plant means a natural gas processing plant devoted primarily to the recovery of natural gas liquids or ethane from natural gas that is transported by pipeline to the plant by a common carrier of natural gas;
stratified investment plan means a distributed investment plan whose units are issued in two or more series;
substantial renovation of a residential complex means the renovation or alteration of the whole or that part of a building described in any of paragraphs 1 to 5 of the definition of “residential complex” in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph 2 of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex;
Superintendent means the Superintendent of Financial Institutions appointed in accordance with the Office of the Superintendent of Financial Institutions Act (R.S.C. 1985, c. 18 (3rd Suppl.));
supplier, in respect of a supply, means the person making the supply;
supply means the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, lease, gift or alienation;
tax means tax payable under this Title;
taxable supply means a supply that is made in the course of a commercial activity;
taxation year of a person means
(1)  where the person is a taxpayer within the meaning of the Taxation Act, other than an unincorporated person exempt in accordance with Book VIII of that Act from tax under Part I of that Act, the taxation year of the person for the purposes of that Act,
(1.1)  where the person is a partnership described in subparagraph ii of subparagraph b of the second paragraph of section 7 of that Act, the fiscal period of the person’s business, determined under section 7 of that Act, and
(2)  in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation other than a professional corporation within the meaning of section 1 of that Act;
taxi business means
(1)  a business carried on in Québec of transporting passengers by taxi or other similar vehicle for fares that are regulated by the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); or
(2)  a business carried on in Québec by a person of transporting passengers, for a fare, by motor vehicle—which vehicle would be an automobile within the meaning that would be assigned by section 1 of the Taxation Act if the definition it sets out were read without reference, in its paragraph b, to “a motor vehicle acquired or leased primarily for use as a taxi,” and without reference to its paragraph d—within and in the vicinity of the territory of a municipality if the transportation is organized or coordinated through an electronic platform or system other than
(a)  the part of the business that is not a business of making taxable supplies;
(b)  the part of the business that is a business of offering sightseeing services or providing transportation for elementary or secondary school students; or
(c)  a prescribed business or a prescribed activity of a business;
telecommunication means any transmission, emission or reception of signs, signals, writing, images, sounds or intelligence of any nature by any wire, cable, radio, optical or other electromagnetic system, or by any similar technical system;
telecommunication service means
(1)  the service of emitting, transmitting or receiving signs, signals, writing, images or sounds or intelligence of any nature by wire, cable, radio, optical or other electromagnetic system, or by any similar technical system, or
(2)  making available for such emission, transmission or reception telecommunications facilities of a person who carries on the business of supplying services referred to in paragraph 1;
telecommunications facility means any facility, apparatus or other thing, including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof, that is used or is capable of being used for telecommunications;
testamentary trust has the meaning assigned by section 1 of the Taxation Act;
trailer park of a person means a piece of land that is owned by or leased to the person and that is exclusively composed of
(1)  one or more sites each of which is, or is intended to be, supplied by the person by way of lease, licence or similar arrangement to the owner, lessee or person in occupation or possession of a mobile home, or a travel trailer, motor home or similar vehicle or trailer, situated or to be situated on the site, and
(2)  other land that is reasonably necessary
(a)  for the use and enjoyment of the sites by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying the sites by way of lease, licence or similar arrangement;
unit means
(1)   in respect of a trust, a unit of the trust;
(2)  in respect of a series of a trust, a unit of the trust of that series;
(3)  in respect of a corporation, a share of the capital stock of the corporation;
(4)  in respect of a series of a corporation, a share of the capital stock of the corporation of that series;
(4.1)  in respect of a partnership, a person’s share in the partnership;
(4.2)  in respect of a series of a partnership, a unit of the partnership of that series; and
(5)  in respect of a segregated fund of an insurer, an interest of a person, other than the insurer, in the segregated fund;
university means
(1)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), or
(2)  a recognized degree-granting institution situated in Québec or an organization situated in Québec that operates a research body of, or a college affiliated with, such an institution;
used corporeal movable property means corporeal movable property that has been used in Québec;
virtual payment instrument means property that is a digital representation of value, that functions as a medium of exchange and that only exists at a digital address of a publicly distributed ledger, other than property that
(1)  confers a right, whether immediate or future and whether absolute or contingent, to be exchanged or redeemed for money or specific property or services or to be converted into money or specific property or services;
(2)  is primarily for use within, or as part of, a gaming platform, an affinity or rewards program or a similar platform or program; or
(3)  is prescribed property;
zero-rated supply means a supply described in Chapter IV.
1991, c. 67, s. 1; 1992, c. 21, s. 372; 1993, c. 19, s. 167; 1992, c. 68, s. 156, s. 157; 1994, c. 22, s. 364; 1995, c. 1, s. 247; 1994, c. 23, s. 23; 1995, c. 63, s. 299; 1997, c. 3, s. 115; 1997, c. 14, s. 329; 1997, c. 31, s. 146; 1997, c. 85, s. 418; 1998, c. 16, s. 309; 1999, c. 83, s. 333; 1999, c. 14, s. 30; 2000, c. 25, s. 26; 2000, c. 56, s. 218; 2001, c. 51, s. 258; 2001, c. 53, s. 272; 2002, c. 9, s. 151; 2003, c. 2, s. 307; 2002, c. 45, s. 621; 2004, c. 37, s. 90; 2005, c. 1, s. 347; 2005, c. 38, s. 362; 2007, c. 12, s. 317; 2009, c. 5, s. 595; 2011, c. 6, s. 232; 2011, c. 34, s. 140; 2012, c. 28, s. 29; 2013, c. 10, s. 216; 2015, c. 21, s. 615; 2015, c. 36, s. 201; 2017, c. 29, s. 244; 2018, c. 18, s. 58; 2018, c. 18, s. 74; 2019, c. 14, s. 532; 2020, c. 1, s. 309; 2020, c. 16, s. 196; 2021, c. 14, s. 220; 2021, c. 18, s. 173; 2022, c. 23, s. 178; 2023, c. 19, s. 132.
1. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,
admission means a right of entry or access to, or attendance at, a place of amusement, a seminar, an activity or an event;
administrator of a pooled registered pension plan has the meaning assigned to “administrator” by the first paragraph of section 965.0.19 of the Taxation Act (chapter I-3);
amount means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service;
asset management service means a service (other than a prescribed service) rendered by a particular person in respect of the assets or liabilities of another person that is a service of
(a)  managing or administering the assets or liabilities, irrespective of the level of discretionary authority the particular person has to manage some or all of the assets or liabilities,
(b)  providing research, analysis, advice or reports in respect of the assets or liabilities,
(c)  determining which assets or liabilities are to be acquired or disposed of, or
(d)  acting to realize performance targets or other objectives in respect of the assets or liabilities;
bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act (R.S.C. 1985, c. B-1);
basic tax content, at a particular time, of property of a person means the amount determined by the formula

(A − B) × C,
where
(1)  A is the total of
(a)  the tax that was payable by the person in respect of the last acquisition or bringing into Québec of the property by the person,
(b)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the person was a registrant, that the property was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in,
(c)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the property was brought into Québec for supply,
(d)  the tax that was payable by the person in respect of an improvement to the property acquired, or brought into Québec, by the person after the property was last acquired or brought into Québec by the person,
(e)  the tax that would have been payable by the person in respect of the bringing into Québec of an improvement to the property but for the fact that the person was a registrant, that the improvement was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in after the property was last acquired or brought into Québec by the person,
(f)  the tax under section 16 that would have been payable by the person in respect of the last acquisition of the property by the person or in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for sections 54.1, 75.1, 75.3 to 75.9 — in the case of property acquired under an agreement for a qualifying supply that was not, immediately before that acquisition, capital property of the supplier — and 80, or the fact that the property or improvement was acquired by the person for consumption, use or supply exclusively in the course of commercial activities,
(g)  the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of the last acquisition of the property by the person, and the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for the fact that the person had acquired the property or improvement for consumption, use or supply exclusively in the course of commercial activities of the person, and
(h)  the total of all amounts each of which is determined by the formula

D × E × F/G,

where
i.  D is an amount of tax (other than tax that the person was exempt from paying under any other Act or law) under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) or section 212 or 218 of that Act, in relation to the property, referred to in any of subparagraphs i to iii of the description of A in paragraph a of the definition of “basic tax content” in subsection 1 of section 123 of that Act, that became payable, or would have so become payable in the circumstances described in that subparagraph, by the person while the person was a selected listed financial institution, or while the person would have been such a financial institution for the purposes of that Act if Québec were a participating province, within the meaning of that subsection 1,
ii.  E is the percentage referred to in subparagraph 3 of the second paragraph of section 433.16 for the person’s taxation year that includes the time the amount referred to in subparagraph i so became payable, or would have so become payable, or the percentage taken into account in determining the value of A in the formula in the first paragraph of section 433.16.2 for the reporting period that includes that time,
iii.  F is the tax rate specified in the first paragraph of section 16, and
iv.  G is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act;
(2)  B is the total of
(a)  all taxes referred to in any of subparagraphs a to g of paragraph 1 that the person was exempt from paying under any other Act or law,
(a.1)  all taxes (other than tax referred to in subparagraph a) under the first paragraph of section 16 or 17 referred to in any of subparagraphs a to g of paragraph 1 that became payable by the person, or would have so become payable in the circumstances described in that subparagraph, while the person was a selected listed financial institution,
(b)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs a and d of paragraph 1 that the person was entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and
(c)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs b, c and e to g of paragraph 1 that the person would have been entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if that tax had been payable and the property or improvement had been acquired for use exclusively in activities that are not commercial activities; and
(3)  C is the lesser of 1 and

H/I,

where
(1)   H is the fair market value of the property at the particular time, and
(2)  I is the total of
(a)  the value of the consideration for the last supply of the property to the person or, where the property was last brought into Québec by the person, the value of the property within the meaning of section 17, and
(b)  where the person acquires, or brings into Québec, an improvement to the property after the property was last acquired or brought in, the total of all amounts each of which is the value of the consideration for the supply to the person of such an improvement or, if the improvement is property that was brought into Québec by the person, the value of the property within the meaning of section 17;
builder of a residential complex or of an addition to a multiple unit residential complex means a person who
(1)  at a time when the person has an interest in the immovable on which the complex is situated, carries on or engages another person to carry on for the person
(a)  in the case of an addition to a multiple unit residential complex, the construction of the addition,
(b)  (subparagraph repealed);
(c)  in any other case, the construction or substantial renovation of the complex,
(2)  acquires an interest in the complex at a time when
(a)  in the case of an addition to a multiple unit residential complex, the addition is under construction, and
(b)  in any other case, the complex is under construction or substantial renovation,
(3)  in the case of a mobile home or floating home, makes a supply of the home before the home has been used or occupied by any individual as a place of residence,
(4)  acquires an interest in the complex for the primary purpose of making one or more supplies of the complex or parts thereof or interests therein by way of sale, or making one or more supplies of the complex or parts thereof by way of lease, licence or similar arrangement to persons other than to individuals who are acquiring the complex or parts otherwise than in the course of a business or an adventure or concern in the nature of trade
(a)  in the case of a complex held in co-ownership or residential unit held in co-ownership at a time when the declaration of co-ownership relating to the residential complex is not yet entered in the land register, or
(b)  in any case, before the complex has been occupied by an individual as a place of residence or lodging, or
(5)  in any case, is deemed under section 220 to be a builder of the complex;
however, builder does not include
(6)  an individual described in paragraph 1, 2 or 4 who otherwise than in the course of a business or an adventure or concern in the nature of trade,
(a)  carries on the construction or substantial renovation of the complex,
(b)  engages another person to carry on the construction or substantial renovation of the complex for the individual, or
(c)  acquires the complex or an interest in it,
(7)  an individual described in paragraph 3 who makes a supply of a mobile home or floating home otherwise than in the course of a business or an adventure or concern in the nature of trade, or
(8)  a person described in any of paragraphs 1 to 3 whose only interest in the complex is a right to purchase the complex or an interest in it from a builder of the complex;
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit or not, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment;
calendar quarter means a period of three months beginning on the first day of January, April, July or October in each calendar year;
Canadian specified supplier has the meaning assigned by section 477.2;
capital property, in respect of a person, means property that is, or that would be if the person were a taxpayer under the Taxation Act, capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule B to the Regulation respecting the Taxation Act (chapter I-3, r. 1);
carrier means a person who supplies a freight transportation service within the meaning of section 193;
charity means a registered charity or a registered Canadian amateur athletic association, within the meaning assigned by section 1 of the Taxation Act, but does not include a public institution;
closely related group has the meaning assigned by section 330;
commercial activity of a person means
(1)  a business carried on by the person, other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the business involves the making of exempt supplies by the person,
(2)  an adventure or concern of the person in the nature of trade, other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and
(3)  the making of a supply, other than an exempt supply, by the person of an immovable of the person, including anything done by the person in the course of or in connection with the making of the supply;
commercial service, in respect of corporeal movable property, means any service in respect of the property other than a service of shipping the property supplied by a carrier and a financial service;
complex held in co-ownership means a residential complex that contains more than one residential unit held in co-ownership;
consideration includes any amount that is payable for a supply by operation of law;
consumer of property or a service means an individual who acquires, or brings into Québec, the property or service at his expense for his personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual, but does not include an individual who acquires, or brings into Québec, the property or service for consumption, use or supply in the course of the commercial activities of the individual or other activities in the course of which the individual makes exempt supplies;
continuous transmission commodity means electricity, crude oil, natural gas, or any corporeal movable property, that is transportable by means of a wire, pipeline or other conduit;
convention means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is
(1)  to provide any type of amusement, entertainment or recreation,
(2)  to conduct contests or games of chance, or
(3)  to transact the business of the convenor or attendees
(a)  in the course of a trade show that is open to the general public, or
(b)  otherwise than in the course of a trade show;
convention facility means an immovable that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention;
cooperative corporation means a cooperative housing corporation and any other cooperative corporation within the meaning of subsection 2 of section 136 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
cooperative housing corporation means a corporation that was incorporated, by or under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada, providing for the establishment of the corporation or respecting the establishment of cooperative corporations, for the purpose of making supplies by way of lease, licence or similar arrangement of residential units to its members for the purpose of their occupancy as places of residence for individuals where
(1)  the statutes by or under which it was incorporated, its charter, articles of association or by-laws or its contracts with its members require that the activities of the corporation be engaged in at or near cost after providing for reasonable reserves and hold forth the prospect that surplus funds arising from those activities will be distributed among its members in proportion to patronage,
(2)  none of its members, except other cooperative corporations, have more than one vote in the conduct of the affairs of the corporation, and
(3)  at least 90% of its members are individuals or other cooperative corporations and at least 90% of its shares are held by such persons;
credit note means a credit note issued under section 449;
credit union has the meaning assigned by section 797 of the Taxation Act to the expression savings and credit union and also includes a deposit insurance corporation described in paragraph b of section 804 of that Act;
debit note means a debit note issued under section 449;
debt security means a right to be paid money and includes a deposit of money, but does not include a lease, licence or similar arrangement for the use of, or the right to use, property other than a financial instrument;
designated municipal property has the meaning assigned by subsection 1 of section 123 of the Excise Tax Act;
direct cost of a supply of corporeal movable property or a service means the total of all amounts each of which is the consideration paid or payable by the supplier
(1)  for the property or service if it was purchased by the supplier for the purpose of making a supply by way of sale of the property or service, or
(2)  for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property, or is to be consumed or expended directly in the process of manufacturing, producing, processing or packaging the property;
and, for the purposes of this definition, the following rules apply:
(1)  the consideration paid or payable by the supplier for property or a service is determined by taking into account any tax imposed under this Title that is payable by the supplier in respect of the acquisition or bringing into Québec of the property or service by the supplier, excluding the portion of tax, other than tax that became payable by the supplier at a time when the supplier was a registrant that is recovered or recoverable by the supplier;
(2)  that consideration is determined without taking into account the portion of the duty, fee or tax referred to in section 52 that is recovered or recoverable by the supplier; and
(3)  that consideration is determined by taking into account the tax imposed under Part IX of the Excise Tax Act;
distributed investment plan means an investment plan within the meaning of section 433.15.1 that is
(1)  a corporation, other than a pension entity, exempt from tax under paragraph c.2 of section 998 of the Taxation Act;
(2)  an investment corporation within the meaning of section 1 of the Taxation Act;
(3)  a mortgage investment corporation within the meaning of section 1 of the Taxation Act;
(4)  a mutual fund corporation within the meaning of section 1 of the Taxation Act;
(5)  a mutual fund trust within the meaning of section 1 of the Taxation Act;
(6)  a non-resident-owned investment corporation within the meaning of section 1 of the Taxation Act;
(7)  a segregated fund of an insurer;
(8)  a unit trust within the meaning of section 1 of the Taxation Act that is not a trust described in any of subparagraphs a to h, k and l of paragraph 1 of the definition of “investment plan”; or
(9)  an investment limited partnership;
distribution platform operator has the meaning assigned by section 477.2;
document includes money, a security, a record and a supporting document;
emission allowance means
(1)  an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that
(a)  is issued or created by, or on behalf of,
i.  a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”),
ii.  a board, commission or other body established by a regulator, or
iii.  an agency of a regulator,
(b)  can be used to satisfy a requirement under
i.  a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or
ii.  a prescribed scheme or arrangement, and
(c)  represents a specific quantity of greenhouse gas emissions expressed as carbon dioxide equivalent; or
(2)  a prescribed property;
employee includes an officer;
employer, in relation to an officer, means the person from whom the officer receives remuneration;
equity security means a share of the capital stock of a corporation or any interest in or right to such a share;
exchange-traded series of a stratified investment plan means a series of the plan, any unit of which is listed or traded on a stock exchange or other public market;
excisable goods means beer or malt liquor, within the meaning of section 4 of the Excise Act (R.S.C. 1985, c. E-14), and spirits, wine, tobacco products and cannabis products, within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22);
exclusive means, in the case of a person who is not a financial institution, all or substantially all of the consumption, use or supply of a property or a service and, in the case of a financial institution, all of the consumption, use or supply of the property or service;
exempt supply means a supply described in Chapter III;
financial institution throughout a taxation year means a person who is
(1)  a listed financial institution at any time in that taxation year, or
(2)  a financial institution,
(a)  within the meaning of paragraph b of subsection 1 of section 149 of the Excise Tax Act, or
(b)  within the meaning of paragraph c of subsection 1 of section 149 of that Act;
financial instrument means
(1)  a debt security,
(2)  an equity security,
(3)  an insurance policy,
(4)  an interest in a trust, a partnership or a succession, or any right in respect of such an interest,
(5)  a precious metal,
(6)  a contract or an option for the future supply of a commodity, where the contract or option is traded on a recognized commodity exchange,
(6.1)  a virtual payment instrument,
(7)  a prescribed instrument,
(8)  an acceptance, a guarantee or an indemnity in respect of an instrument described in paragraph 1, 2, 4, 5 or 7, or
(9)  a contract or an option for the future supply of money or of an instrument described in any of paragraphs 1 to 8;
financial service, which does not include the operations and services described in paragraphs 14 to 20, means
(1)  the exchange, issue, payment, receipt or transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise;
(2)  the operation or maintenance of a charge, chequing, deposit, savings, loan or other account;
(3)  the borrowing or lending of a financial instrument;
(4)  the acceptance, allotment, issue, endorsement, variation, granting, repayment, renewal, processing or transfer of ownership of a financial instrument;
(5)  the variation, provision, receipt or release of an acceptance, a guarantee or an indemnity in respect of a financial instrument;
(6)  the payment or receipt of money as benefits, principal, dividends, other than patronage dividends, interest or any similar payment or receipt of money in respect of a financial instrument;
(6.1)  the payment or receipt of an amount in full or partial satisfaction of a claim arising under an insurance policy;
(7)  the making of any advance, the granting of any credit or the lending of money;
(8)  the underwriting of a financial instrument;
(9)  any service provided pursuant to the terms and conditions of any agreement relating to the payment of amounts for which a credit card voucher or charge card voucher has been issued;
(10)  the service of investigating and recommending the compensation in satisfaction of a claim where
(a)  the claim is made under a marine insurance policy, or
(b)  the claim is made under an insurance policy that is not in the nature of accident or sickness or life insurance and
i.  the service is supplied by an insurer or by a person who is licensed under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to provide such a service, or
ii.  the service is supplied to an insurer or a group of insurers by a person who would be required to be so licensed but for the fact that the person is relieved from that requirement under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut;
(10.1)  the service of providing an insurer or a person who supplies a service referred to in paragraph 10 with an appraisal of the damage caused to property, or in the case of a loss of property, the value of the property, where the supplier of the appraisal inspects the property, or in the case of a loss of the property, the last-known place where the property was situated before the loss;
(11)  any supply deemed under section 39 or 297.0.2.1 to be a supply of a financial service;
(12)  the agreeing to provide, or the arranging for, a service that is
(a)  referred to in any of paragraphs 1 to 9, and
(b)  not referred to in any of paragraphs 14 to 20;
(13)  a prescribed service;
(14)  the payment or receipt of money as consideration for the supply of property other than a financial instrument or of a service other than a financial service;
(15)  the payment or receipt of money in settlement of a claim (other than a claim under an insurance policy) under a warranty, guarantee or similar arrangement in respect of property other than a financial instrument or a service other than a financial service;
(16)  the service of providing advice, other than a service referred to in paragraph 10 or 10.1;
(17)  where the supplier is a person who provides management or administrative services to an investment plan, a corporation, partnership or trust the principal activity of which is the investing of funds, the provision to the investment plan, corporation, partnership or trust of
(a)  a management or administrative service, or
(b)  any other service, other than a prescribed service;
(17.1)  an asset management service;
(18)  a professional service provided by an actuary, advocate, accountant or notary in the course of a professional practice;
(18.1)  the arranging for the transfer of ownership of shares of a cooperative housing corporation;
(18.2)  a debt collection service, rendered under an agreement between a person agreeing to provide, or arranging for, the service and a particular person other than the debtor, in respect of all or part of a debt, including a service of attempting to collect, arranging for the collection of, negotiating the payment of, or realizing or attempting to realize on a security given for, the debt, but does not include a service that consists solely of accepting from a person, other than the particular person, a payment of all or part of an account unless
(a)  under the terms of the agreement the person rendering the service may attempt to collect all or part of the account or may realize or attempt to realize on a security given for the account, or
(b)  the principal business of the person rendering the service is the collection of debt;
(18.3)  a service (other than a prescribed service) of managing credit that is in respect of credit cards, charge cards, credit accounts, charge accounts, loan accounts or accounts in respect of any advance and is provided to a person granting, or potentially granting, credit in respect of those cards or accounts, including a service provided to the person of
(a)  checking, evaluating or authorizing credit,
(b)  making decisions on behalf of the person in relation to a grant, or an application for a grant, of credit,
(c)  creating or maintaining records for the person in relation to a grant, or an application for a grant, of credit or in relation to the cards or accounts, or
(d)  monitoring another person’s payment record or dealing with payments made, or to be made, by the other person;
(18.4)  a service (other than a prescribed service) that is preparatory to the provision or the potential provision of a service referred to in any of paragraphs 1 to 9 and 12, or that is provided in conjunction with a service referred to in any of those paragraphs, and that is
(a)  a service of collecting, collating or providing information, or
(b)  a market research, product design, document preparation, document processing, customer assistance, promotional or advertising service or a similar service;
(18.5)  property (other than a financial instrument or prescribed property) that is delivered or made available to a person in conjunction with the rendering by the person of a service referred to in any of paragraphs 1 to 9 and 12;
(19)  any service the supply of which is deemed under this Title to be a taxable supply; or
(20)  a prescribed service;
fiscal month of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal month of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.2, 458.2 and 458.2.1;
fiscal quarter of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal quarter of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.1, 458.2 and 458.2.1;
fiscal year of a person, at a particular time, means
(1)  where subdivision IV of subdivision 0.1 of Division IV of Chapter VIII applies in respect of the person, the period determined under that subdivision IV;
(2)  in any other case,
(a)  if the person is a registrant under Part IX of the Excise Tax Act, the person’s fiscal year for the purposes of Part IX of that Act at that time,
(b)  if subparagraph a does not apply to the person and the person has made an election under section 458.4 that is in effect, the period that the person elected to be the fiscal year of the person,
(c)  if subparagraph a does not apply to the person and the fiscal year of the person is determined in accordance with section 458.2, the fiscal year determined in accordance with that section, and
(d)  in all other cases, the taxation year of the person within the meaning of Part IX of the Excise Tax Act;
floating home means a structure that is composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform, but does not include any freestanding appliances or furniture sold with the structure or any structure that has means of, or is capable of being readily adapted for, self-propulsion;
foreign convention means a convention
(1)  at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to persons not resident in Canada, and
(2)  the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are not resident in Canada;
game of chance means a lottery or other scheme under which prizes or winnings are awarded by way of chance only or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors;
government means the Gouvernement du Québec, the government of another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada;
hospital authority means a public institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), that operates a hospital centre, or an organization that operates a public hospital located in Québec and that is designated by the Minister of National Revenue as a hospital authority;
immovable includes
(1)  a lease pertaining to an immovable;
(2)  a mobile home;
(3)  a floating home; and
(4)  a leasehold or other proprietary interest in a mobile home or a floating home;
improvement, in respect of property of a person, means any property or service supplied to, or property brought into Québec by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the property brought in is, or would be if the person were a taxpayer within the meaning of the Taxation Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act;
individual means a natural person;
insurance policy means a policy of insurance that is issued, or a contract of insurance that is entered into, by an insurer and a policy or contract in the nature of accident or sickness insurance, whether or not the policy is issued, or the contract is entered into, by an insurer, and also includes
(1)  a policy of reinsurance issued by an insurer,
(2)  an annuity contract entered into by an insurer, or a contract entered into by an insurer that would be an annuity contract except that the payments under the contract
(a)  are payable on a periodic basis at intervals that are shorter or longer than one year, or
(b)  vary in amount depending on the value of a specified group of assets or on changes in interest rates, and
(3)  a contract entered into by an insurer all or part of the insurer’s reserves for which vary in amount depending on the value of a specified group of assets;
however, insurance policy does not include a warranty in respect of the quality, fitness or performance of corporeal property, where the warranty is supplied to a person who acquires the property otherwise than for resale;
(4)  a bid, performance, maintenance or payment bond issued in respect of a construction contract;
insurer means a person who is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on an insurance business in Canada or under the laws of another jurisdiction to carry on an insurance business in that other jurisdiction;
inter vivos trust means a trust other than a testamentary trust;
investment limited partnership means a limited partnership, the primary purpose of which is to invest funds in property consisting primarily of financial instruments, if
(1)  the limited partnership is, or forms part of an arrangement or structure that is, represented or promoted as a hedge fund, investment limited partnership, mutual fund, private equity fund, venture capital fund or other similar collective investment vehicle; or
(2)  the total value of all shares in the limited partnership held by listed financial institutions is 50% or more of the total value of all shares in the limited partnership;
investment plan means
(1)  a trust governed by any of the following plans, trusts, arrangement or fund, within the meaning of the Taxation Act or the Regulation respecting the Taxation Act:
(a)  a registered pension plan,
(a.1)  a pooled registered pension plan,
(b)  a profit sharing plan,
(c)  a registered supplementary unemployment benefit plan,
(d)  a registered retirement savings plan,
(d.1)  a tax-free savings account,
(e)  a deferred profit sharing plan,
(f)  a registered education savings plan,
(f.1)  a registered disability savings plan,
(g)  an employee benefit plan,
(h)  an employee trust,
(i)  a mutual fund trust,
(j)  a unit trust,
(k)  a retirement compensation arrangement, or
(l)  a registered income fund;
(2)  the following corporations within the meaning of the said Act:
(a)  an investment corporation,
(b)  a mortgage investment corporation,
(c)  a mutual fund corporation, or
(d)  a non-resident owned investment corporation;
(3)  a corporation exempt from tax under the said Act by reason of paragraphs c.1 and c.2 of section 998 and section 998.1 of the said Act;
(3.1)  an investment limited partnership; and
(4)  (paragraph repealed);
(5)  a prescribed person or a person of a prescribed class;
invoice includes a statement of account, a bill and any other similar record or supporting document, regardless of its form or characteristics, and a cash register slip or receipt;
listed financial institution throughout a taxation year means a person who is, at any time in the year,
(1)  a bank,
(2)  a corporation that is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on in Canada the business of offering to the public its services as a trustee,
(3)  a person whose principal business is as a dealer or trader in, or as a broker or salesperson of, financial instruments or money,
(4)  a credit union,
(5)  an insurer or any other person whose principal business is providing insurance under insurance policies,
(6)  a segregated fund of an insurer,
(7)  the Canada Deposit Insurance Corporation,
(8)  a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof,
(9)  an investment plan,
(10)  a person providing services referred to in section 39, or
(11)  a corporation deemed under section 297.0.2.6 to be a financial institution;
management or administrative service includes an asset management service;
master pension entity of a pension plan means a person that is not a pension entity of the pension plan and that is
(1)  a corporation described in paragraph c.2 of section 998 of the Taxation Act, one or more shares of which are owned by a pension entity of the pension plan; or
(2)  a master trust, within the meaning of the regulations made under paragraph c.4 of section 998 of the Taxation Act, one or more units of which are owned by a pension entity of the pension plan;
master pension factor has the meaning assigned by section 289.2;
membership includes a right granted by a particular person that entitles another person to services that are provided by, or to the use of facilities that are operated by, the particular person and that are not available, or are not available to the same extent or for the same charge, to a person to whom such a right has not been granted, and also includes such a right that is conditional on the acquisition or ownership of a share, bond or other security;
mineral includes petroleum, natural gas and related hydrocarbons, sand, gravel, ammonite gemstone, bituminous sands, calcium chloride, coal, kaolin, oil shale and silica;
mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete heating, electrical and plumbing facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use;
money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value;
month means a period beginning on a particular day in a calendar month and ending
(1)  on the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or
(2)  where the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month;
motor vehicle means a self-propelled road vehicle having a net mass of less than 4,000 kg, with four or more wheels and designed essentially for transporting persons or property by road;
multiple unit residential complex means a residential complex that contains more than one residential unit, but does not include a complex held in co-ownership;
municipality includes
(1)  a metropolitan community, the Kativik Regional Government or any other incorporated municipal body however designated, and
(2)  such other local authority as
(a)  the Minister of Revenue may determine to be a municipality for the purposes of this Title, or
(b)  the Minister of National Revenue has determined, before 1 January 2014, to be a municipality under paragraph b of the definition of “municipality” in subsection 1 of section 123 of the Excise Tax Act, unless that determination has been revoked;
mutual insurance federation means a corporation each member of which is a mutual insurance corporation that is required, under an Act of the Legislature of Québec, to be a member of the corporation, but does not include a corporation the main purpose of which is
(1)  related to automobile insurance,
(2)  to provide compensation to insurance policy holders of, or claimants on, insolvent insurers, or
(3)  to establish and manage a guarantee fund, cash reserve fund, mutual aid fund or similar fund for the benefit of its members and to provide financial assistance with regard to losses sustained on the winding-up or dissolution of its members;
mutual insurance group means a group that consists of
(1)  a mutual insurance federation and its members,
(2)  where the members of the mutual insurance federation are the sole investors in an investment fund, that fund, and
(3)  where there exists a mutual reinsurance corporation each member of which is a member of the mutual insurance federation and is not entitled to obtain reinsurance from any other reinsurance corporation, that mutual reinsurance corporation;
net mass means
(1)  in the case of a new motor vehicle, the mass of the vehicle indicated by the manufacturer at the time of shipping;
(2)  in the case of a used motor vehicle, the mass indicated on the last registration certificate issued in respect of the vehicle;
non-profit organization means a person, other than an individual, a succession, a trust, a charity, a public institution, a municipality or a government, that was organized and is operated solely for a purpose other than profit, no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder is a club or an association the primary purpose of which is the promotion of amateur athletics in Canada;
non-stratified investment plan means a distributed investment plan that is not a stratified investment plan;
office has the meaning assigned by section 1 of the Taxation Act, but does not include
(1)  the position of trustee in bankruptcy,
(2)  the position of receiver, including the position of a receiver within the meaning assigned by the second paragraph of section 310, or
(3)  the position of trustee of a trust or personal representative of a deceased individual where the person who acts in that capacity is entitled to an amount for doing so that is included, for the purposes of that Act, in computing the person’s income or, where the person is an individual, the person’s income from a business;
officer means a person who holds an office;
organizer of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention;
participating employer of a pension plan means
(1)  in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition of “participating employer” in subsection 1 of section 147.1 of the Income Tax Act; and
(2)  in the case of a pooled registered pension plan, an employer that
(a)  has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or
(b)  has remitted, or is required to remit, to the administrator of the pension plan contributions made by members (within the meaning assigned by the first paragraph of section 965.0.19 of the Taxation Act) of the pension plan under a contract with the administrator in respect of all or a class of its employees;
passenger vehicle means a passenger vehicle or a zero-emission passenger vehicle, within the meaning assigned to those expressions by section 1 of the Taxation Act;
patronage dividend means an amount that is deductible under sections 786 to 796 of the Taxation Act in computing, for the purposes of that Act, the income of the person paying the amount;
pension entity of a pension plan means a person that is
(1)  a trust governed by the pension plan;
(2)  a corporation referred to in paragraph 2 of the definition of “pension plan”; or
(3)  a prescribed person;
pension plan means a registered pension plan or a pooled registered pension plan that
(1)  governs a trust;
(2)  is a plan in respect of which a corporation
(a)  is incorporated and operated either
i.  solely for the administration of the plan, or
ii.  for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement, within the meaning of section 1 of the Taxation Act, where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan, and
(b)  in the case of a registered pension plan, is accepted by the Minister of National Revenue under subparagraph ii of paragraph o.1 of subsection 1 of section 149 of the Income Tax Act as a funding medium for the purposes of the registration of the registered pension plan, and;
(c)  in the case of a pooled registered pension plan, is a corporation that is described in paragraph o.2 of subsection 1 of section 149 of the Income Tax Act, and all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan; or
(3)  is a plan in respect of which a person is prescribed for the purposes of the definition of “pension entity”;
permanent establishment, in respect of a particular person, means
(1)  a fixed place of business of the particular person, including a place of management, a branch, an office, a factory, a workshop, a mine, an oil or gas well, timberland, a quarry or any other place of extraction of natural resources, through which the particular person makes supplies, or
(2)  a fixed place of business of another person, other than a broker, general commission agent or other independent agent acting in the ordinary course of business, who is acting in Québec on behalf of the particular person and through whom the particular person makes supplies in the ordinary course of business;
person means a corporation, trust, individual, partnership or succession or a body that is an association, club, commission, union or other organization of any kind;
personal representative, of a deceased individual or the succession of a deceased individual, means the liquidator of the individual’s succession or any person who is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the succession;
personal trust means
(1)  a testamentary trust, or
(2)  an inter vivos trust that is a personal trust, within the meaning of section 1 of the Taxation Act, all the beneficiaries, other than contingent beneficiaries, of which are individuals and all the contingent beneficiaries, if any, of which are individuals, charities or public institutions;
place of amusement means any premises or place, whether or not enclosed, at or in any part of which is staged or held any slide show, film, sound and light or similar presentation, any artistic, literary, musical, theatrical or other exhibition, performance or entertainment, any circus, fair, menagerie, rodeo or similar event, or any race, game of chance, athletic contest or other contest or game, and also includes a museum, historical site, zoo, wildlife or other park, place where bets are placed and any place, structure, apparatus, machine or device the purpose of which is to provide any type of amusement or recreation;
plan member of an investment plan that is a private investment plan or a pension entity of a pension plan means an individual who has a right, either immediate or in the future and either absolute or contingent, to receive benefits under,
(1)  in the case of an employee life and health trust, within the meaning of section 1 of the Taxation Act, the investment plan;
(2)  in the case of a pension entity of a pension plan, the pension plan; and
(3)  in any other case, the deferred profit sharing plan, the employee benefit plan, the employee trust, the profit sharing plan, the registered education savings plan, the registered supplementary unemployment benefit plan or the retirement compensation arrangement, within the meaning assigned to those expressions by section 1 of the Taxation Act, as the case may be, that governs the investment plan;
pleasure vehicle has the meaning assigned by section 1 of the Fuel Tax Act (chapter T-1);
pooled registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
precious metal means a bar, ingot, coin or wafer that is composed of gold, silver or platinum the purity level of which is at least 99.5% in the case of gold and platinum and at least 99.9% in the case of silver;
private investment plan means an investment plan, within the meaning of section 433.15.1, other than a distributed investment plan or a pension entity;
property does not include money;
provincial investment plan for a particular province at any time means an investment plan that
(1)  is at that time a financial institution described in the definition of “provincial investment plan” in the first paragraph of section 433.15.1, the units of which may, under the laws of Canada or a province, be sold only in the particular province;
(2)  is at that time a stratified investment plan, all the series of which are provincial series for the particular province; or
(3)  meets the following conditions:
(a)  it has, throughout the taxation year in which its fiscal year that includes that time ends, a permanent establishment in the particular province, as determined in accordance with the first paragraph of section 433.15.3, and
(b)  it does not have, throughout that taxation year, a permanent establishment in a province other than the particular province, as determined in accordance with the first paragraph of section 433.15.3;
provincial series has the meaning assigned by section 433.15.1;
provincial stratified investment plan means a stratified investment plan (other than a provincial investment plan) with one or more provincial series;
public college means
(1)  a college governed by the General and Vocational Colleges Act (chapter C-29);
(2)  an institution that is accredited for purposes of subsidies for providing educational services at the college level under the Act respecting private education (chapter E-9.1);
(3)  an organization that operates a post-secondary college or post-secondary technical institute, situated in Québec,
(a)  that receives from a government or a municipality funds that are paid for the purpose of assisting the organization in ongoing provision of educational services to the general public, and
(b)  the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education;
public institution means a registered charity, within the meaning of section 1 of the Taxation Act, that is a school authority, a public college, a university, a hospital authority or a local authority determined under paragraph 2 of the definition of municipality in this section to be a municipality;
public sector body means a government or a public service body;
public service body means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university;
recipient of a supply of property or a service means
(1)  where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration,
(2)  where paragraph 1 does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and
(3)  where no consideration is payable for the supply,
(a)  in the case of a supply of property by way of sale, the person to whom the property is delivered or made available,
(b)  in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and
(c)  in the case of a supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply;
registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
registrant means a person who is registered, or who is required to be registered, under Division I of Chapter VIII;
related convention supplies means property or services acquired or brought into Québec by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include
(1)  transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals,
(2)  entertainment,
(3)  except for the purposes of sections 357.2 to 357.5, property or services that are food or beverages or are supplied to the person under a contract for catering, or
(4)  property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or service exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient;
reporting period of a person means the reporting period of the person as determined under sections 458.6 to 467;
residential complex means
(1)  that part of a building in which one or more residential units are located, together with
(a)  that part of any common areas and other appurtenances to the building and the land contiguous to the building that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, and
(b)  that proportion of the land subjacent to the building that that part of the building in which one or more residential units are located is of the whole building,
(2)  that part of a building, together with that proportion of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for its use and enjoyment as a place of residence for individuals, that is
(a)  the whole or part of a semi-detached house, rowhouse unit, residential unit held in co-ownership or other similar premises that is, or is intended to be, a separate parcel or other division of an immovable owned, or intended to be owned, apart from any other unit in the building, and
(b)  a residential unit, and
(3)  the whole of a building described in paragraph 1, or the whole of a premises described in subparagraph a of paragraph 2, that is owned by or has been supplied by way of sale to an individual and that is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse of the individual, together with
(a)  in the case of a building described in paragraph 1, any appurtenances to the building, the land subjacent to the building and that part of the land contiguous to the building, that are reasonably necessary for the use and enjoyment of the building, and
(b)  in the case of a premises described in subparagraph a of paragraph 2, that part of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for the use and enjoyment of the unit,
(4)  a mobile home, together with any appurtenances to the home and, where the home is affixed to land, other than a site in a residential trailer park, for the purpose of its use and enjoyment as a place of residence for individuals, the land subjacent or contiguous to the home that is attributable to the home and is reasonably necessary for that purpose, and
(5)  a floating home;
however, residential complex does not include
(6)  a building, or that part of a building, that is an inn, a hotel, a motel, a boarding house or other similar premises, or the land and appurtenances attributable to the building or part, where
(a)  the building or part is not described in paragraph 3, and
(b)  all or substantially all of the supplies of residential units in the building or part by way of lease, licence or similar arrangement are, or are expected to be, for periods of continuous possession or use of less than 60 days;
residential trailer park of a person means
(1)  the land that is included in a trailer park of the person or, where the person has two or more trailer parks that are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary
(a)  for the use and enjoyment of sites in the trailer parks by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement;
however, residential trailer park does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and
(2)  all or substantially all of the sites in the trailer parks are supplied, or are intended to be supplied, by way of lease, licence or similar arrangement under which continuous possession or use of a site is provided
(a)  for a period of at least one month, in the case of a mobile home or other residential unit, and
(b)  for a period of at least 12 months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and
(3)  if the sites were occupied by mobile homes, they would be suitable for use by individuals as places of residence throughout the year;
residential unit means the whole or part of a residential unit held in co-ownership, detached house, semi-detached house, rowhouse unit, mobile home, floating home, apartment, a room or suite in an inn, a hotel, a motel, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals, or the whole or part of any other similar premises, that
(1)  is occupied by an individual as a place of residence or lodging,
(2)  is supplied by way of lease, licence or similar arrangement for the occupancy thereof as a place of residence or lodging for individuals,
(3)  is vacant, but was last occupied or supplied as a place of residence or lodging for individuals, or
(4)  has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals;
residential unit held in co-ownership means a residential complex that is, or is intended to be, a bounded space in a building described as a distinct entity on the declaration of co-ownership entered in the land register and includes any interest in land pertaining to ownership of the entity;
retail sale of a motor vehicle means
(1)  the sale of a motor vehicle to a person who receives it for any other purpose than to again make a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year;
(2)  the sale of a new motor vehicle to a person who receives it to again make a supply of it by way of sale, otherwise than by way of gift, and who acquires it through a mandatary for the purpose of shipping the vehicle outside Québec;
road vehicle has the meaning assigned by section 4 of the Highway Safety Code (chapter C-24.2);
sale, in respect of property, includes, but for the purposes of subparagraph 2 of the second paragraph of section 17, any transfer of the ownership of the property and any transfer of the possession of the property under an agreement to transfer ownership of the property;
school authority means a school service centre, a school board or an institution providing educational services at the elementary or secondary level that is governed by the Act respecting private education;
secured creditor means
(1)  a particular person who has a security interest in the property of another person; or
(2)  a person who acts on behalf of the particular person with respect to the security interest and includes
(a)  a trustee appointed under a trust deed relating to a security interest,
(b)  a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person,
(c)  a sequestrator, or
(d)  any other person performing a function similar to that of a person referred to in any of subparagraphs a to c;
security interest means any interest in property that secures payment or performance of an obligation, and includes an interest created by or arising out of a security, hypothec, mortgage, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for;
segregated fund of an insurer means a specified group of properties that are held in respect of insurance policies all or part of the reserves for which vary in amount depending on the fair market value of the properties;
selected listed financial institution has the meaning assigned by section 433.15.1;
self-contained domestic establishment has the meaning assigned by section 1 of the Taxation Act;
series means, except for the purposes of section 332.1,
(1)  in respect of a trust, a class of units of the trust;
(2)  in respect of a corporation, a class of the capital stock of the corporation that has not been issued in one or more series, or a series of a class of the capital stock of the corporation that has been issued in one or more series; and
(3)  in respect of a partnership, a class of units of the partnership;
service means anything other than property, money and anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to his office or employment;
short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or other similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, where the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of sections 357.2 to 357.5,
(1)  includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package, within the meaning assigned by section 63, that also includes food and the services of a guide, and
(2)  does not include a residential complex or unit when it
(a)  is supplied to the recipient under a timeshare arrangement, or
(b)  is included in that part of a tour package that is not the taxable portion of the tour package, within the meaning assigned to those expressions by section 63;
single unit residential complex means a residential complex that contains only one residential unit, but does not include a residential unit held in co-ownership;
small supplier means a person who, at any time, is a small supplier
(1)  under sections 294 to 297, unless the person is not, at that time, a small supplier under section 148 of the Excise Tax Act, or
(2)  under sections 297.0.1 and 297.0.2, unless the person is not, at that time, a small supplier under section 148.1 of the Excise Tax Act;
specified corporeal movable property means property that is, or is an interest in,
(1)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art,
(2)  jewellery,
(3)  a rare folio, manuscript or book,
(4)  a stamp,
(5)  a coin, or
(6)  prescribed movable property;
specified Québec consumer has the meaning assigned by section 477.2;
sponsor of a convention means the person who convenes the convention and supplies admissions to it;
straddle plant means a natural gas processing plant devoted primarily to the recovery of natural gas liquids or ethane from natural gas that is transported by pipeline to the plant by a common carrier of natural gas;
stratified investment plan means a distributed investment plan whose units are issued in two or more series;
substantial renovation of a residential complex means the renovation or alteration of the whole or that part of a building described in any of paragraphs 1 to 5 of the definition of “residential complex” in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph 2 of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex;
Superintendent means the Superintendent of Financial Institutions appointed in accordance with the Office of the Superintendent of Financial Institutions Act (R.S.C. 1985, c. 18 (3rd Suppl.));
supplier, in respect of a supply, means the person making the supply;
supply means the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, lease, gift or alienation;
tax means tax payable under this Title;
taxable supply means a supply that is made in the course of a commercial activity;
taxation year of a person means
(1)  where the person is a taxpayer within the meaning of the Taxation Act, other than an unincorporated person exempt in accordance with Book VIII of that Act from tax under Part I of that Act, the taxation year of the person for the purposes of that Act,
(1.1)  where the person is a partnership described in subparagraph ii of subparagraph b of the second paragraph of section 7 of that Act, the fiscal period of the person’s business, determined under section 7 of that Act, and
(2)  in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation other than a professional corporation within the meaning of section 1 of that Act;
taxi business means
(1)  a business carried on in Québec of transporting passengers by taxi or other similar vehicle for fares that are regulated by the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); or
(2)  a business carried on in Québec by a person of transporting passengers, for a fare, by motor vehicle—which vehicle would be an automobile within the meaning that would be assigned by section 1 of the Taxation Act if the definition it sets out were read without reference, in its paragraph b, to “a motor vehicle acquired or leased primarily for use as a taxi,” and without reference to its paragraph d—within and in the vicinity of the territory of a municipality if the transportation is organized or coordinated through an electronic platform or system other than
(a)  the part of the business that is not a business of making taxable supplies;
(b)  the part of the business that is a business of offering sightseeing services or providing transportation for elementary or secondary school students; or
(c)  a prescribed business or a prescribed activity of a business;
telecommunication means any transmission, emission or reception of signs, signals, writing, images, sounds or intelligence of any nature by any wire, cable, radio, optical or other electromagnetic system, or by any similar technical system;
telecommunication service means
(1)  the service of emitting, transmitting or receiving signs, signals, writing, images or sounds or intelligence of any nature by wire, cable, radio, optical or other electromagnetic system, or by any similar technical system, or
(2)  making available for such emission, transmission or reception telecommunications facilities of a person who carries on the business of supplying services referred to in paragraph 1;
telecommunications facility means any facility, apparatus or other thing, including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof, that is used or is capable of being used for telecommunications;
testamentary trust has the meaning assigned by section 1 of the Taxation Act;
trailer park of a person means a piece of land that is owned by or leased to the person and that is exclusively composed of
(1)  one or more sites each of which is, or is intended to be, supplied by the person by way of lease, licence or similar arrangement to the owner, lessee or person in occupation or possession of a mobile home, or a travel trailer, motor home or similar vehicle or trailer, situated or to be situated on the site, and
(2)  other land that is reasonably necessary
(a)  for the use and enjoyment of the sites by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying the sites by way of lease, licence or similar arrangement;
unit means
(1)   in respect of a trust, a unit of the trust;
(2)  in respect of a series of a trust, a unit of the trust of that series;
(3)  in respect of a corporation, a share of the capital stock of the corporation;
(4)  in respect of a series of a corporation, a share of the capital stock of the corporation of that series;
(4.1)  in respect of a partnership, a person’s share in the partnership;
(4.2)  in respect of a series of a partnership, a unit of the partnership of that series; and
(5)  in respect of a segregated fund of an insurer, an interest of a person, other than the insurer, in the segregated fund;
university means
(1)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), or
(2)  a recognized degree-granting institution situated in Québec or an organization situated in Québec that operates a research body of, or a college affiliated with, such an institution;
used corporeal movable property means corporeal movable property that has been used in Québec;
virtual payment instrument means property that is a digital representation of value, that functions as a medium of exchange and that only exists at a digital address of a publicly distributed ledger, other than property that
(1)  confers a right, whether immediate or future and whether absolute or contingent, to be exchanged or redeemed for money or specific property or services or to be converted into money or specific property or services;
(2)  is primarily for use within, or as part of, a gaming platform, an affinity or rewards program or a similar platform or program; or
(3)  is prescribed property;
zero-rated supply means a supply described in Chapter IV.
1991, c. 67, s. 1; 1992, c. 21, s. 372; 1993, c. 19, s. 167; 1992, c. 68, s. 156, s. 157; 1994, c. 22, s. 364; 1995, c. 1, s. 247; 1994, c. 23, s. 23; 1995, c. 63, s. 299; 1997, c. 3, s. 115; 1997, c. 14, s. 329; 1997, c. 31, s. 146; 1997, c. 85, s. 418; 1998, c. 16, s. 309; 1999, c. 83, s. 333; 1999, c. 14, s. 30; 2000, c. 25, s. 26; 2000, c. 56, s. 218; 2001, c. 51, s. 258; 2001, c. 53, s. 272; 2002, c. 9, s. 151; 2003, c. 2, s. 307; 2002, c. 45, s. 621; 2004, c. 37, s. 90; 2005, c. 1, s. 347; 2005, c. 38, s. 362; 2007, c. 12, s. 317; 2009, c. 5, s. 595; 2011, c. 6, s. 232; 2011, c. 34, s. 140; 2012, c. 28, s. 29; 2013, c. 10, s. 216; 2015, c. 21, s. 615; 2015, c. 36, s. 201; 2017, c. 29, s. 244; 2018, c. 18, s. 58; 2018, c. 18, s. 74; 2019, c. 14, s. 532; 2020, c. 1, s. 309; 2020, c. 16, s. 196; 2021, c. 14, s. 220; 2021, c. 18, s. 173; 2022, c. 23, s. 178.
1. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,
admission means a right of entry or access to, or attendance at, a place of amusement, a seminar, an activity or an event;
administrator of a pooled registered pension plan has the meaning assigned to “administrator” by the first paragraph of section 965.0.19 of the Taxation Act (chapter I-3);
amount means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service;
asset management service means a service (other than a prescribed service) rendered by a particular person in respect of the assets or liabilities of another person that is a service of
(a)  managing or administering the assets or liabilities, irrespective of the level of discretionary authority the particular person has to manage some or all of the assets or liabilities,
(b)  providing research, analysis, advice or reports in respect of the assets or liabilities,
(c)  determining which assets or liabilities are to be acquired or disposed of, or
(d)  acting to realize performance targets or other objectives in respect of the assets or liabilities;
bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act (R.S.C. 1985, c. B-1);
basic tax content, at a particular time, of property of a person means the amount determined by the formula

(A − B) × C,
where
(1)  A is the total of
(a)  the tax that was payable by the person in respect of the last acquisition or bringing into Québec of the property by the person,
(b)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the person was a registrant, that the property was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in,
(c)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the property was brought into Québec for supply,
(d)  the tax that was payable by the person in respect of an improvement to the property acquired, or brought into Québec, by the person after the property was last acquired or brought into Québec by the person,
(e)  the tax that would have been payable by the person in respect of the bringing into Québec of an improvement to the property but for the fact that the person was a registrant, that the improvement was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in after the property was last acquired or brought into Québec by the person,
(f)  the tax under section 16 that would have been payable by the person in respect of the last acquisition of the property by the person or in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for sections 54.1, 75.1, 75.3 to 75.9 — in the case of property acquired under an agreement for a qualifying supply that was not, immediately before that acquisition, capital property of the supplier — and 80, or the fact that the property or improvement was acquired by the person for consumption, use or supply exclusively in the course of commercial activities,
(g)  the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of the last acquisition of the property by the person, and the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for the fact that the person had acquired the property or improvement for consumption, use or supply exclusively in the course of commercial activities of the person, and
(h)  the total of all amounts each of which is determined by the formula

D × E × F/G,

where
i.  D is an amount of tax (other than tax that the person was exempt from paying under any other Act or law) under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) or section 212 or 218 of that Act, in relation to the property, referred to in any of subparagraphs i to iii of the description of A in paragraph a of the definition of “basic tax content” in subsection 1 of section 123 of that Act, that became payable, or would have so become payable in the circumstances described in that subparagraph, by the person while the person was a selected listed financial institution, or while the person would have been such a financial institution for the purposes of that Act if Québec were a participating province, within the meaning of that subsection 1,
ii.  E is the percentage referred to in subparagraph 3 of the second paragraph of section 433.16 for the person’s taxation year that includes the time the amount referred to in subparagraph i so became payable, or would have so become payable, or the percentage taken into account in determining the value of A in the formula in the first paragraph of section 433.16.2 for the reporting period that includes that time,
iii.  F is the tax rate specified in the first paragraph of section 16, and
iv.  G is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act;
(2)  B is the total of
(a)  all taxes referred to in any of subparagraphs a to g of paragraph 1 that the person was exempt from paying under any other Act or law,
(a.1)  all taxes (other than tax referred to in subparagraph a) under the first paragraph of section 16 or 17 referred to in any of subparagraphs a to g of paragraph 1 that became payable by the person, or would have so become payable in the circumstances described in that subparagraph, while the person was a selected listed financial institution,
(b)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs a and d of paragraph 1 that the person was entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and
(c)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs b, c and e to g of paragraph 1 that the person would have been entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if that tax had been payable and the property or improvement had been acquired for use exclusively in activities that are not commercial activities; and
(3)  C is the lesser of 1 and

H/I,

where
(1)   H is the fair market value of the property at the particular time, and
(2)  I is the total of
(a)  the value of the consideration for the last supply of the property to the person or, where the property was last brought into Québec by the person, the value of the property within the meaning of section 17, and
(b)  where the person acquires, or brings into Québec, an improvement to the property after the property was last acquired or brought in, the total of all amounts each of which is the value of the consideration for the supply to the person of such an improvement or, if the improvement is property that was brought into Québec by the person, the value of the property within the meaning of section 17;
builder of a residential complex or of an addition to a multiple unit residential complex means a person who
(1)  at a time when the person has an interest in the immovable on which the complex is situated, carries on or engages another person to carry on for the person
(a)  in the case of an addition to a multiple unit residential complex, the construction of the addition,
(b)  (subparagraph repealed);
(c)  in any other case, the construction or substantial renovation of the complex,
(2)  acquires an interest in the complex at a time when
(a)  in the case of an addition to a multiple unit residential complex, the addition is under construction, and
(b)  in any other case, the complex is under construction or substantial renovation,
(3)  in the case of a mobile home or floating home, makes a supply of the home before the home has been used or occupied by any individual as a place of residence,
(4)  acquires an interest in the complex for the primary purpose of making one or more supplies of the complex or parts thereof or interests therein by way of sale, or making one or more supplies of the complex or parts thereof by way of lease, licence or similar arrangement to persons other than to individuals who are acquiring the complex or parts otherwise than in the course of a business or an adventure or concern in the nature of trade
(a)  in the case of a complex held in co-ownership or residential unit held in co-ownership at a time when the declaration of co-ownership relating to the residential complex is not yet entered in the land register, or
(b)  in any case, before the complex has been occupied by an individual as a place of residence or lodging, or
(5)  in any case, is deemed under section 220 to be a builder of the complex;
however, builder does not include
(6)  an individual described in paragraph 1, 2 or 4 who otherwise than in the course of a business or an adventure or concern in the nature of trade,
(a)  carries on the construction or substantial renovation of the complex,
(b)  engages another person to carry on the construction or substantial renovation of the complex for the individual, or
(c)  acquires the complex or an interest in it,
(7)  an individual described in paragraph 3 who makes a supply of a mobile home or floating home otherwise than in the course of a business or an adventure or concern in the nature of trade, or
(8)  a person described in any of paragraphs 1 to 3 whose only interest in the complex is a right to purchase the complex or an interest in it from a builder of the complex;
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit or not, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment;
calendar quarter means a period of three months beginning on the first day of January, April, July or October in each calendar year;
Canadian specified supplier has the meaning assigned by section 477.2;
capital property, in respect of a person, means property that is, or that would be if the person were a taxpayer under the Taxation Act (chapter I-3), capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule B to the Regulation respecting the Taxation Act (chapter I-3, r. 1);
carrier means a person who supplies a freight transportation service within the meaning of section 193;
charity means a registered charity or a registered Canadian amateur athletic association, within the meaning assigned by section 1 of the Taxation Act, but does not include a public institution;
closely related group has the meaning assigned by section 330;
commercial activity of a person means
(1)  a business carried on by the person, other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the business involves the making of exempt supplies by the person,
(2)  an adventure or concern of the person in the nature of trade, other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and
(3)  the making of a supply, other than an exempt supply, by the person of an immovable of the person, including anything done by the person in the course of or in connection with the making of the supply;
commercial service, in respect of corporeal movable property, means any service in respect of the property other than a service of shipping the property supplied by a carrier and a financial service;
complex held in co-ownership means a residential complex that contains more than one residential unit held in co-ownership;
consideration includes any amount that is payable for a supply by operation of law;
consumer of property or a service means an individual who acquires, or brings into Québec, the property or service at his expense for his personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual, but does not include an individual who acquires, or brings into Québec, the property or service for consumption, use or supply in the course of the commercial activities of the individual or other activities in the course of which the individual makes exempt supplies;
continuous transmission commodity means electricity, crude oil, natural gas, or any corporeal movable property, that is transportable by means of a wire, pipeline or other conduit;
convention means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is
(1)  to provide any type of amusement, entertainment or recreation,
(2)  to conduct contests or games of chance, or
(3)  to transact the business of the convenor or attendees
(a)  in the course of a trade show that is open to the general public, or
(b)  otherwise than in the course of a trade show;
convention facility means an immovable that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention;
cooperative corporation means a cooperative housing corporation and any other cooperative corporation within the meaning of subsection 2 of section 136 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
cooperative housing corporation means a corporation that was incorporated, by or under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada, providing for the establishment of the corporation or respecting the establishment of cooperative corporations, for the purpose of making supplies by way of lease, licence or similar arrangement of residential units to its members for the purpose of their occupancy as places of residence for individuals where
(1)  the statutes by or under which it was incorporated, its charter, articles of association or by-laws or its contracts with its members require that the activities of the corporation be engaged in at or near cost after providing for reasonable reserves and hold forth the prospect that surplus funds arising from those activities will be distributed among its members in proportion to patronage,
(2)  none of its members, except other cooperative corporations, have more than one vote in the conduct of the affairs of the corporation, and
(3)  at least 90% of its members are individuals or other cooperative corporations and at least 90% of its shares are held by such persons;
credit note means a credit note issued under section 449;
credit union has the meaning assigned by section 797 of the Taxation Act to the expression savings and credit union and also includes a deposit insurance corporation described in paragraph b of section 804 of that Act;
debit note means a debit note issued under section 449;
debt security means a right to be paid money and includes a deposit of money, but does not include a lease, licence or similar arrangement for the use of, or the right to use, property other than a financial instrument;
designated municipal property has the meaning assigned by subsection 1 of section 123 of the Excise Tax Act;
direct cost of a supply of corporeal movable property or a service means the total of all amounts each of which is the consideration paid or payable by the supplier
(1)  for the property or service if it was purchased by the supplier for the purpose of making a supply by way of sale of the property or service, or
(2)  for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property, or is to be consumed or expended directly in the process of manufacturing, producing, processing or packaging the property;
and, for the purposes of this definition, the following rules apply:
(1)  the consideration paid or payable by the supplier for property or a service is determined by taking into account any tax imposed under this Title that is payable by the supplier in respect of the acquisition or bringing into Québec of the property or service by the supplier, excluding the portion of tax, other than tax that became payable by the supplier at a time when the supplier was a registrant that is recovered or recoverable by the supplier;
(2)  that consideration is determined without taking into account the portion of the duty, fee or tax referred to in section 52 that is recovered or recoverable by the supplier; and
(3)  that consideration is determined by taking into account the tax imposed under Part IX of the Excise Tax Act;
distributed investment plan means an investment plan within the meaning of section 433.15.1 that is
(1)  a corporation, other than a pension entity, exempt from tax under paragraph c.2 of section 998 of the Taxation Act;
(2)  an investment corporation within the meaning of section 1 of the Taxation Act;
(3)  a mortgage investment corporation within the meaning of section 1 of the Taxation Act;
(4)  a mutual fund corporation within the meaning of section 1 of the Taxation Act;
(5)  a mutual fund trust within the meaning of section 1 of the Taxation Act;
(6)  a non-resident-owned investment corporation within the meaning of section 1 of the Taxation Act;
(7)  a segregated fund of an insurer; or
(8)  a unit trust within the meaning of section 1 of the Taxation Act;
distribution platform operator has the meaning assigned by section 477.2;
document includes money, a security, a record and a supporting document;
emission allowance means
(1)  an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that
(a)  is issued or created by, or on behalf of,
i.  a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”),
ii.  a board, commission or other body established by a regulator, or
iii.  an agency of a regulator,
(b)  can be used to satisfy a requirement under
i.  a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or
ii.  a prescribed scheme or arrangement, and
(c)  represents a specific quantity of greenhouse gas emissions expressed as carbon dioxide equivalent; or
(2)  a prescribed property;
employee includes an officer;
employer, in relation to an officer, means the person from whom the officer receives remuneration;
equity security means a share of the capital stock of a corporation or any interest in or right to such a share;
exchange-traded series of a stratified investment plan means a series of the plan, any unit of which is listed or traded on a stock exchange or other public market;
excisable goods means beer or malt liquor, within the meaning of section 4 of the Excise Act (R.S.C. 1985, c. E-14), and spirits, wine, tobacco products and cannabis products, within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22);
exclusive means, in the case of a person who is not a financial institution, all or substantially all of the consumption, use or supply of a property or a service and, in the case of a financial institution, all of the consumption, use or supply of the property or service;
exempt supply means a supply described in Chapter III;
financial institution throughout a taxation year means a person who is
(1)  a listed financial institution at any time in that taxation year, or
(2)  a financial institution,
(a)  within the meaning of paragraph b of subsection 1 of section 149 of the Excise Tax Act, or
(b)  within the meaning of paragraph c of subsection 1 of section 149 of that Act;
financial instrument means
(1)  a debt security,
(2)  an equity security,
(3)  an insurance policy,
(4)  an interest in a trust, a partnership or a succession, or any right in respect of such an interest,
(5)  a precious metal,
(6)  a contract or an option for the future supply of a commodity, where the contract or option is traded on a recognized commodity exchange,
(7)  a prescribed instrument,
(8)  an acceptance, a guarantee or an indemnity in respect of an instrument described in paragraph 1, 2, 4, 5 or 7, or
(9)  a contract or an option for the future supply of money or of an instrument described in any of paragraphs 1 to 8;
financial service, which does not include the operations and services described in paragraphs 14 to 20, means
(1)  the exchange, issue, payment, receipt or transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise;
(2)  the operation or maintenance of a charge, chequing, deposit, savings, loan or other account;
(3)  the borrowing or lending of a financial instrument;
(4)  the acceptance, allotment, issue, endorsement, variation, granting, repayment, renewal, processing or transfer of ownership of a financial instrument;
(5)  the variation, provision, receipt or release of an acceptance, a guarantee or an indemnity in respect of a financial instrument;
(6)  the payment or receipt of money as benefits, principal, dividends, other than patronage dividends, interest or any similar payment or receipt of money in respect of a financial instrument;
(6.1)  the payment or receipt of an amount in full or partial satisfaction of a claim arising under an insurance policy;
(7)  the making of any advance, the granting of any credit or the lending of money;
(8)  the underwriting of a financial instrument;
(9)  any service provided pursuant to the terms and conditions of any agreement relating to the payment of amounts for which a credit card voucher or charge card voucher has been issued;
(10)  the service of investigating and recommending the compensation in satisfaction of a claim where
(a)  the claim is made under a marine insurance policy, or
(b)  the claim is made under an insurance policy that is not in the nature of accident or sickness or life insurance and
i.  the service is supplied by an insurer or by a person who is licensed under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to provide such a service, or
ii.  the service is supplied to an insurer or a group of insurers by a person who would be required to be so licensed but for the fact that the person is relieved from that requirement under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut;
(10.1)  the service of providing an insurer or a person who supplies a service referred to in paragraph 10 with an appraisal of the damage caused to property, or in the case of a loss of property, the value of the property, where the supplier of the appraisal inspects the property, or in the case of a loss of the property, the last-known place where the property was situated before the loss;
(11)  any supply deemed under section 39 or 297.0.2.1 to be a supply of a financial service;
(12)  the agreeing to provide, or the arranging for, a service that is
(a)  referred to in any of paragraphs 1 to 9, and
(b)  not referred to in any of paragraphs 14 to 20;
(13)  a prescribed service;
(14)  the payment or receipt of money as consideration for the supply of property other than a financial instrument or of a service other than a financial service;
(15)  the payment or receipt of money in settlement of a claim (other than a claim under an insurance policy) under a warranty, guarantee or similar arrangement in respect of property other than a financial instrument or a service other than a financial service;
(16)  the service of providing advice, other than a service referred to in paragraph 10 or 10.1;
(17)  where the supplier is a person who provides management or administrative services to an investment plan, a corporation, partnership or trust the principal activity of which is the investing of funds, the provision to the investment plan, corporation, partnership or trust of
(a)  a management or administrative service, or
(b)  any other service, other than a prescribed service;
(17.1)  an asset management service;
(18)  a professional service provided by an actuary, advocate, accountant or notary in the course of a professional practice;
(18.1)  the arranging for the transfer of ownership of shares of a cooperative housing corporation;
(18.2)  a debt collection service, rendered under an agreement between a person agreeing to provide, or arranging for, the service and a particular person other than the debtor, in respect of all or part of a debt, including a service of attempting to collect, arranging for the collection of, negotiating the payment of, or realizing or attempting to realize on a security given for, the debt, but does not include a service that consists solely of accepting from a person, other than the particular person, a payment of all or part of an account unless
(a)  under the terms of the agreement the person rendering the service may attempt to collect all or part of the account or may realize or attempt to realize on a security given for the account, or
(b)  the principal business of the person rendering the service is the collection of debt;
(18.3)  a service (other than a prescribed service) of managing credit that is in respect of credit cards, charge cards, credit accounts, charge accounts, loan accounts or accounts in respect of any advance and is provided to a person granting, or potentially granting, credit in respect of those cards or accounts, including a service provided to the person of
(a)  checking, evaluating or authorizing credit,
(b)  making decisions on behalf of the person in relation to a grant, or an application for a grant, of credit,
(c)  creating or maintaining records for the person in relation to a grant, or an application for a grant, of credit or in relation to the cards or accounts, or
(d)  monitoring another person’s payment record or dealing with payments made, or to be made, by the other person;
(18.4)  a service (other than a prescribed service) that is preparatory to the provision or the potential provision of a service referred to in any of paragraphs 1 to 9 and 12, or that is provided in conjunction with a service referred to in any of those paragraphs, and that is
(a)  a service of collecting, collating or providing information, or
(b)  a market research, product design, document preparation, document processing, customer assistance, promotional or advertising service or a similar service;
(18.5)  property (other than a financial instrument or prescribed property) that is delivered or made available to a person in conjunction with the rendering by the person of a service referred to in any of paragraphs 1 to 9 and 12;
(19)  any service the supply of which is deemed under this Title to be a taxable supply; or
(20)  a prescribed service;
fiscal month of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal month of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.2, 458.2 and 458.2.1;
fiscal quarter of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal quarter of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.1, 458.2 and 458.2.1;
fiscal year of a person, at a particular time, means
(1)  where subdivision IV of subdivision 0.1 of Division IV of Chapter VIII applies in respect of the person, the period determined under that subdivision IV;
(2)  in any other case,
(a)  if the person is a registrant under Part IX of the Excise Tax Act, the person’s fiscal year for the purposes of Part IX of that Act at that time,
(b)  if subparagraph a does not apply to the person and the person has made an election under section 458.4 that is in effect, the period that the person elected to be the fiscal year of the person,
(c)  if subparagraph a does not apply to the person and the fiscal year of the person is determined in accordance with section 458.2, the fiscal year determined in accordance with that section, and
(d)  in all other cases, the taxation year of the person within the meaning of Part IX of the Excise Tax Act;
floating home means a structure that is composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform, but does not include any freestanding appliances or furniture sold with the structure or any structure that has means of, or is capable of being readily adapted for, self-propulsion;
foreign convention means a convention
(1)  at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to persons not resident in Canada, and
(2)  the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are not resident in Canada;
game of chance means a lottery or other scheme under which prizes or winnings are awarded by way of chance only or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors;
government means the Gouvernement du Québec, the government of another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada;
hospital authority means a public institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), that operates a hospital centre, or an organization that operates a public hospital located in Québec and that is designated by the Minister of National Revenue as a hospital authority;
immovable includes
(1)  a lease pertaining to an immovable;
(2)  a mobile home;
(3)  a floating home; and
(4)  a leasehold or other proprietary interest in a mobile home or a floating home;
improvement, in respect of property of a person, means any property or service supplied to, or property brought into Québec by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the property brought in is, or would be if the person were a taxpayer within the meaning of the Taxation Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act;
individual means a natural person;
insurance policy means a policy of insurance that is issued, or a contract of insurance that is entered into, by an insurer and a policy or contract in the nature of accident or sickness insurance, whether or not the policy is issued, or the contract is entered into, by an insurer, and also includes
(1)  a policy of reinsurance issued by an insurer,
(2)  an annuity contract entered into by an insurer, or a contract entered into by an insurer that would be an annuity contract except that the payments under the contract
(a)  are payable on a periodic basis at intervals that are shorter or longer than one year, or
(b)  vary in amount depending on the value of a specified group of assets or on changes in interest rates, and
(3)  a contract entered into by an insurer all or part of the insurer’s reserves for which vary in amount depending on the value of a specified group of assets;
however, insurance policy does not include a warranty in respect of the quality, fitness or performance of corporeal property, where the warranty is supplied to a person who acquires the property otherwise than for resale;
(4)  a bid, performance, maintenance or payment bond issued in respect of a construction contract;
insurer means a person who is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on an insurance business in Canada or under the laws of another jurisdiction to carry on an insurance business in that other jurisdiction;
inter vivos trust means a trust other than a testamentary trust;
investment plan means
(1)  a trust governed by any of the following plans, trusts, arrangement or fund, within the meaning of the Taxation Act or the Regulation respecting the Taxation Act:
(a)  a registered pension plan,
(a.1)  a pooled registered pension plan,
(b)  a profit sharing plan,
(c)  a registered supplementary unemployment benefit plan,
(d)  a registered retirement savings plan,
(d.1)  a tax-free savings account,
(e)  a deferred profit sharing plan,
(f)  a registered education savings plan,
(f.1)  a registered disability savings plan,
(g)  an employee benefit plan,
(h)  an employee trust,
(i)  a mutual fund trust,
(j)  a unit trust,
(k)  a retirement compensation arrangement, or
(l)  a registered income fund;
(2)  the following corporations within the meaning of the said Act:
(a)  an investment corporation,
(b)  a mortgage investment corporation,
(c)  a mutual fund corporation, or
(d)  a non-resident owned investment corporation;
(3)  a corporation exempt from tax under the said Act by reason of paragraphs c.1 and c.2 of section 998 and section 998.1 of the said Act;
(4)  (paragraph repealed);
(5)  a prescribed person or a person of a prescribed class;
invoice includes a statement of account, a bill and any other similar record or supporting document, regardless of its form or characteristics, and a cash register slip or receipt;
listed financial institution throughout a taxation year means a person who is, at any time in the year,
(1)  a bank,
(2)  a corporation that is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on in Canada the business of offering to the public its services as a trustee,
(3)  a person whose principal business is as a dealer or trader in, or as a broker or salesperson of, financial instruments or money,
(4)  a credit union,
(5)  an insurer or any other person whose principal business is providing insurance under insurance policies,
(6)  a segregated fund of an insurer,
(7)  the Canada Deposit Insurance Corporation,
(8)  a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof,
(9)  an investment plan,
(10)  a person providing services referred to in section 39, or
(11)  a corporation deemed under section 297.0.2.6 to be a financial institution;
management or administrative service includes an asset management service;
master pension entity of a pension plan means a person that is not a pension entity of the pension plan and that is
(1)  a corporation described in paragraph c.2 of section 998 of the Taxation Act, one or more shares of which are owned by a pension entity of the pension plan; or
(2)  a master trust, within the meaning of the regulations made under paragraph c.4 of section 998 of the Taxation Act, one or more units of which are owned by a pension entity of the pension plan;
master pension factor has the meaning assigned by section 289.2;
membership includes a right granted by a particular person that entitles another person to services that are provided by, or to the use of facilities that are operated by, the particular person and that are not available, or are not available to the same extent or for the same charge, to a person to whom such a right has not been granted, and also includes such a right that is conditional on the acquisition or ownership of a share, bond or other security;
mineral includes petroleum, natural gas and related hydrocarbons, sand, gravel, ammonite gemstone, bituminous sands, calcium chloride, coal, kaolin, oil shale and silica;
mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete heating, electrical and plumbing facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use;
money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value;
month means a period beginning on a particular day in a calendar month and ending
(1)  on the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or
(2)  where the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month;
motor vehicle means a self-propelled road vehicle having a net mass of less than 4,000 kg, with four or more wheels and designed essentially for transporting persons or property by road;
multiple unit residential complex means a residential complex that contains more than one residential unit, but does not include a complex held in co-ownership;
municipality includes
(1)  a metropolitan community, the Kativik Regional Government or any other incorporated municipal body however designated, and
(2)  such other local authority as
(a)  the Minister of Revenue may determine to be a municipality for the purposes of this Title, or
(b)  the Minister of National Revenue has determined, before 1 January 2014, to be a municipality under paragraph b of the definition of “municipality” in subsection 1 of section 123 of the Excise Tax Act, unless that determination has been revoked;
mutual insurance federation means a corporation each member of which is a mutual insurance corporation that is required, under an Act of the Legislature of Québec, to be a member of the corporation, but does not include a corporation the main purpose of which is
(1)  related to automobile insurance,
(2)  to provide compensation to insurance policy holders of, or claimants on, insolvent insurers, or
(3)  to establish and manage a guarantee fund, cash reserve fund, mutual aid fund or similar fund for the benefit of its members and to provide financial assistance with regard to losses sustained on the winding-up or dissolution of its members;
mutual insurance group means a group that consists of
(1)  a mutual insurance federation and its members,
(2)  where the members of the mutual insurance federation are the sole investors in an investment fund, that fund, and
(3)  where there exists a mutual reinsurance corporation each member of which is a member of the mutual insurance federation and is not entitled to obtain reinsurance from any other reinsurance corporation, that mutual reinsurance corporation;
net mass means
(1)  in the case of a new motor vehicle, the mass of the vehicle indicated by the manufacturer at the time of shipping;
(2)  in the case of a used motor vehicle, the mass indicated on the last registration certificate issued in respect of the vehicle;
non-profit organization means a person, other than an individual, a succession, a trust, a charity, a public institution, a municipality or a government, that was organized and is operated solely for a purpose other than profit, no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder is a club or an association the primary purpose of which is the promotion of amateur athletics in Canada;
non-stratified investment plan means a distributed investment plan that is not a stratified investment plan;
office has the meaning assigned by section 1 of the Taxation Act, but does not include
(1)  the position of trustee in bankruptcy,
(2)  the position of receiver, including the position of a receiver within the meaning assigned by the second paragraph of section 310, or
(3)  the position of trustee of a trust or personal representative of a deceased individual where the person who acts in that capacity is entitled to an amount for doing so that is included, for the purposes of that Act, in computing the person’s income or, where the person is an individual, the person’s income from a business;
officer means a person who holds an office;
organizer of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention;
participating employer of a pension plan means
(1)  in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition of “participating employer” in subsection 1 of section 147.1 of the Income Tax Act; and
(2)  in the case of a pooled registered pension plan, an employer that
(a)  has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or
(b)  has remitted, or is required to remit, to the administrator of the pension plan contributions made by members (within the meaning assigned by the first paragraph of section 965.0.19 of the Taxation Act) of the pension plan under a contract with the administrator in respect of all or a class of its employees;
passenger vehicle means a passenger vehicle or a zero-emission passenger vehicle, within the meaning assigned to those expressions by section 1 of the Taxation Act;
patronage dividend means an amount that is deductible under sections 786 to 796 of the Taxation Act in computing, for the purposes of that Act, the income of the person paying the amount;
pension entity of a pension plan means a person that is
(1)  a trust governed by the pension plan;
(2)  a corporation referred to in paragraph 2 of the definition of “pension plan”; or
(3)  a prescribed person;
pension plan means a registered pension plan or a pooled registered pension plan that
(1)  governs a trust;
(2)  is a plan in respect of which a corporation
(a)  is incorporated and operated either
i.  solely for the administration of the plan, or
ii.  for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement, within the meaning of section 1 of the Taxation Act, where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan, and
(b)  in the case of a registered pension plan, is accepted by the Minister of National Revenue under subparagraph ii of paragraph o.1 of subsection 1 of section 149 of the Income Tax Act as a funding medium for the purposes of the registration of the registered pension plan, and;
(c)  in the case of a pooled registered pension plan, is a corporation that is described in paragraph o.2 of subsection 1 of section 149 of the Income Tax Act, and all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan; or
(3)  is a plan in respect of which a person is prescribed for the purposes of the definition of “pension entity”;
permanent establishment, in respect of a particular person, means
(1)  a fixed place of business of the particular person, including a place of management, a branch, an office, a factory, a workshop, a mine, an oil or gas well, timberland, a quarry or any other place of extraction of natural resources, through which the particular person makes supplies, or
(2)  a fixed place of business of another person, other than a broker, general commission agent or other independent agent acting in the ordinary course of business, who is acting in Québec on behalf of the particular person and through whom the particular person makes supplies in the ordinary course of business;
person means a corporation, trust, individual, partnership or succession or a body that is an association, club, commission, union or other organization of any kind;
personal representative, of a deceased individual or the succession of a deceased individual, means the liquidator of the individual’s succession or any person who is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the succession;
personal trust means
(1)  a testamentary trust, or
(2)  an inter vivos trust that is a personal trust, within the meaning of section 1 of the Taxation Act, all the beneficiaries, other than contingent beneficiaries, of which are individuals and all the contingent beneficiaries, if any, of which are individuals, charities or public institutions;
place of amusement means any premises or place, whether or not enclosed, at or in any part of which is staged or held any slide show, film, sound and light or similar presentation, any artistic, literary, musical, theatrical or other exhibition, performance or entertainment, any circus, fair, menagerie, rodeo or similar event, or any race, game of chance, athletic contest or other contest or game, and also includes a museum, historical site, zoo, wildlife or other park, place where bets are placed and any place, structure, apparatus, machine or device the purpose of which is to provide any type of amusement or recreation;
plan member of an investment plan that is a private investment plan or a pension entity of a pension plan means an individual who has a right, either immediate or in the future and either absolute or contingent, to receive benefits under,
(1)  in the case of an employee life and health trust, within the meaning of section 1 of the Taxation Act, the investment plan;
(2)  in the case of a pension entity of a pension plan, the pension plan; and
(3)  in any other case, the deferred profit sharing plan, the employee benefit plan, the employee trust, the profit sharing plan, the registered supplementary unemployment benefit plan or the retirement compensation arrangement, within the meaning assigned to those expressions by section 1 of the Taxation Act, as the case may be, that governs the investment plan;
pleasure vehicle has the meaning assigned by section 1 of the Fuel Tax Act (chapter T-1);
pooled registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
precious metal means a bar, ingot, coin or wafer that is composed of gold, silver or platinum the purity level of which is at least 99.5% in the case of gold and platinum and at least 99.9% in the case of silver;
private investment plan means an investment plan, within the meaning of section 433.15.1, other than a distributed investment plan or a pension entity;
property does not include money;
provincial investment plan has the meaning assigned by section 433.15.1;
provincial series has the meaning assigned by section 433.15.1;
public college means
(1)  a college governed by the General and Vocational Colleges Act (chapter C-29);
(2)  an institution that is accredited for purposes of subsidies for providing educational services at the college level under the Act respecting private education (chapter E-9.1);
(3)  an organization that operates a post-secondary college or post-secondary technical institute, situated in Québec,
(a)  that receives from a government or a municipality funds that are paid for the purpose of assisting the organization in ongoing provision of educational services to the general public, and
(b)  the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education;
public institution means a registered charity, within the meaning of section 1 of the Taxation Act, that is a school authority, a public college, a university, a hospital authority or a local authority determined under paragraph 2 of the definition of municipality in this section to be a municipality;
public sector body means a government or a public service body;
public service body means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university;
recipient of a supply of property or a service means
(1)  where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration,
(2)  where paragraph 1 does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and
(3)  where no consideration is payable for the supply,
(a)  in the case of a supply of property by way of sale, the person to whom the property is delivered or made available,
(b)  in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and
(c)  in the case of a supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply;
registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
registrant means a person who is registered, or who is required to be registered, under Division I of Chapter VIII;
related convention supplies means property or services acquired or brought into Québec by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include
(1)  transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals,
(2)  entertainment,
(3)  except for the purposes of sections 357.2 to 357.5, property or services that are food or beverages or are supplied to the person under a contract for catering, or
(4)  property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or service exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient;
reporting period of a person means the reporting period of the person as determined under sections 458.6 to 467;
residential complex means
(1)  that part of a building in which one or more residential units are located, together with
(a)  that part of any common areas and other appurtenances to the building and the land contiguous to the building that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, and
(b)  that proportion of the land subjacent to the building that that part of the building in which one or more residential units are located is of the whole building,
(2)  that part of a building, together with that proportion of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for its use and enjoyment as a place of residence for individuals, that is
(a)  the whole or part of a semi-detached house, rowhouse unit, residential unit held in co-ownership or other similar premises that is, or is intended to be, a separate parcel or other division of an immovable owned, or intended to be owned, apart from any other unit in the building, and
(b)  a residential unit, and
(3)  the whole of a building described in paragraph 1, or the whole of a premises described in subparagraph a of paragraph 2, that is owned by or has been supplied by way of sale to an individual and that is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse of the individual, together with
(a)  in the case of a building described in paragraph 1, any appurtenances to the building, the land subjacent to the building and that part of the land contiguous to the building, that are reasonably necessary for the use and enjoyment of the building, and
(b)  in the case of a premises described in subparagraph a of paragraph 2, that part of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for the use and enjoyment of the unit,
(4)  a mobile home, together with any appurtenances to the home and, where the home is affixed to land, other than a site in a residential trailer park, for the purpose of its use and enjoyment as a place of residence for individuals, the land subjacent or contiguous to the home that is attributable to the home and is reasonably necessary for that purpose, and
(5)  a floating home;
however, residential complex does not include
(6)  a building, or that part of a building, that is an inn, a hotel, a motel, a boarding house or other similar premises, or the land and appurtenances attributable to the building or part, where
(a)  the building or part is not described in paragraph 3, and
(b)  all or substantially all of the supplies of residential units in the building or part by way of lease, licence or similar arrangement are, or are expected to be, for periods of continuous possession or use of less than 60 days;
residential trailer park of a person means
(1)  the land that is included in a trailer park of the person or, where the person has two or more trailer parks that are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary
(a)  for the use and enjoyment of sites in the trailer parks by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement;
however, residential trailer park does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and
(2)  all or substantially all of the sites in the trailer parks are supplied, or are intended to be supplied, by way of lease, licence or similar arrangement under which continuous possession or use of a site is provided
(a)  for a period of at least one month, in the case of a mobile home or other residential unit, and
(b)  for a period of at least 12 months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and
(3)  if the sites were occupied by mobile homes, they would be suitable for use by individuals as places of residence throughout the year;
residential unit means the whole or part of a residential unit held in co-ownership, detached house, semi-detached house, rowhouse unit, mobile home, floating home, apartment, a room or suite in an inn, a hotel, a motel, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals, or the whole or part of any other similar premises, that
(1)  is occupied by an individual as a place of residence or lodging,
(2)  is supplied by way of lease, licence or similar arrangement for the occupancy thereof as a place of residence or lodging for individuals,
(3)  is vacant, but was last occupied or supplied as a place of residence or lodging for individuals, or
(4)  has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals;
residential unit held in co-ownership means a residential complex that is, or is intended to be, a bounded space in a building described as a distinct entity on the declaration of co-ownership entered in the land register and includes any interest in land pertaining to ownership of the entity;
retail sale of a motor vehicle means
(1)  the sale of a motor vehicle to a person who receives it for any other purpose than to again make a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year;
(2)  the sale of a new motor vehicle to a person who receives it to again make a supply of it by way of sale, otherwise than by way of gift, and who acquires it through a mandatary for the purpose of shipping the vehicle outside Québec;
road vehicle has the meaning assigned by section 4 of the Highway Safety Code (chapter C-24.2);
sale, in respect of property, includes, but for the purposes of subparagraph 2 of the second paragraph of section 17, any transfer of the ownership of the property and any transfer of the possession of the property under an agreement to transfer ownership of the property;
school authority means a school service centre, a school board or an institution providing educational services at the elementary or secondary level that is governed by the Act respecting private education;
secured creditor means
(1)  a particular person who has a security interest in the property of another person; or
(2)  a person who acts on behalf of the particular person with respect to the security interest and includes
(a)  a trustee appointed under a trust deed relating to a security interest,
(b)  a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person,
(c)  a sequestrator, or
(d)  any other person performing a function similar to that of a person referred to in any of subparagraphs a to c;
security interest means any interest in property that secures payment or performance of an obligation, and includes an interest created by or arising out of a security, hypothec, mortgage, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for;
segregated fund of an insurer means a specified group of properties that are held in respect of insurance policies all or part of the reserves for which vary in amount depending on the fair market value of the properties;
selected listed financial institution has the meaning assigned by section 433.15.1;
self-contained domestic establishment has the meaning assigned by section 1 of the Taxation Act;
series means, except for the purposes of section 332.1,
(1)  in respect of a trust, a class of units of the trust; and
(2)  in respect of a corporation, a class of the capital stock of the corporation that has not been issued in one or more series, or a series of a class of the capital stock of the corporation that has been issued in one or more series;
service means anything other than property, money and anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to his office or employment;
short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or other similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, where the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of sections 357.2 to 357.5,
(1)  includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package, within the meaning assigned by section 63, that also includes food and the services of a guide, and
(2)  does not include a residential complex or unit when it
(a)  is supplied to the recipient under a timeshare arrangement, or
(b)  is included in that part of a tour package that is not the taxable portion of the tour package, within the meaning assigned to those expressions by section 63;
single unit residential complex means a residential complex that contains only one residential unit, but does not include a residential unit held in co-ownership;
small supplier means a person who, at any time, is a small supplier
(1)  under sections 294 to 297, unless the person is not, at that time, a small supplier under section 148 of the Excise Tax Act, or
(2)  under sections 297.0.1 and 297.0.2, unless the person is not, at that time, a small supplier under section 148.1 of the Excise Tax Act;
specified corporeal movable property means property that is, or is an interest in,
(1)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art,
(2)  jewellery,
(3)  a rare folio, manuscript or book,
(4)  a stamp,
(5)  a coin, or
(6)  prescribed movable property;
specified Québec consumer has the meaning assigned by section 477.2;
sponsor of a convention means the person who convenes the convention and supplies admissions to it;
straddle plant means a natural gas processing plant devoted primarily to the recovery of natural gas liquids or ethane from natural gas that is transported by pipeline to the plant by a common carrier of natural gas;
stratified investment plan means a distributed investment plan whose units are issued in two or more series;
substantial renovation of a residential complex means the renovation or alteration of the whole or that part of a building described in any of paragraphs 1 to 5 of the definition of “residential complex” in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph 2 of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex;
Superintendent means the Superintendent of Financial Institutions appointed in accordance with the Office of the Superintendent of Financial Institutions Act (R.S.C. 1985, c. 18 (3rd Suppl.));
supplier, in respect of a supply, means the person making the supply;
supply means the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, lease, gift or alienation;
tax means tax payable under this Title;
taxable supply means a supply that is made in the course of a commercial activity;
taxation year of a person means
(1)  where the person is a taxpayer within the meaning of the Taxation Act, other than an unincorporated person exempt in accordance with Book VIII of that Act from tax under Part I of that Act, the taxation year of the person for the purposes of that Act,
(1.1)  where the person is a partnership described in subparagraph ii of subparagraph b of the second paragraph of section 7 of that Act, the fiscal period of the person’s business, determined under section 7 of that Act, and
(2)  in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation other than a professional corporation within the meaning of section 1 of that Act;
taxi business means
(1)  a business carried on in Québec of transporting passengers by taxi or other similar vehicle for fares that are regulated by the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); or
(2)  a business carried on in Québec by a person of transporting passengers, for a fare, by motor vehicle—which vehicle would be an automobile within the meaning that would be assigned by section 1 of the Taxation Act if the definition it sets out were read without reference, in its paragraph b, to “a motor vehicle acquired or leased primarily for use as a taxi,” and without reference to its paragraph d—within and in the vicinity of the territory of a municipality if the transportation is organized or coordinated through an electronic platform or system other than
(a)  the part of the business that is not a business of making taxable supplies;
(b)  the part of the business that is a business of offering sightseeing services or providing transportation for elementary or secondary school students; or
(c)  a prescribed business or a prescribed activity of a business;
telecommunication means any transmission, emission or reception of signs, signals, writing, images, sounds or intelligence of any nature by any wire, cable, radio, optical or other electromagnetic system, or by any similar technical system;
telecommunication service means
(1)  the service of emitting, transmitting or receiving signs, signals, writing, images or sounds or intelligence of any nature by wire, cable, radio, optical or other electromagnetic system, or by any similar technical system, or
(2)  making available for such emission, transmission or reception telecommunications facilities of a person who carries on the business of supplying services referred to in paragraph 1;
telecommunications facility means any facility, apparatus or other thing, including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof, that is used or is capable of being used for telecommunications;
testamentary trust has the meaning assigned by section 1 of the Taxation Act;
trailer park of a person means a piece of land that is owned by or leased to the person and that is exclusively composed of
(1)  one or more sites each of which is, or is intended to be, supplied by the person by way of lease, licence or similar arrangement to the owner, lessee or person in occupation or possession of a mobile home, or a travel trailer, motor home or similar vehicle or trailer, situated or to be situated on the site, and
(2)  other land that is reasonably necessary
(a)  for the use and enjoyment of the sites by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying the sites by way of lease, licence or similar arrangement;
unit means
(1)   in respect of a trust, a unit of the trust;
(2)  in respect of a series of a trust, a unit of the trust of that series;
(3)  in respect of a corporation, a share of the capital stock of the corporation;
(4)  in respect of a series of a corporation, a share of the capital stock of the corporation of that series; and
(5)  in respect of a segregated fund of an insurer, an interest of a person, other than the insurer, in the segregated fund;
university means
(1)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), or
(2)  a recognized degree-granting institution situated in Québec or an organization situated in Québec that operates a research body of, or a college affiliated with, such an institution;
used corporeal movable property means corporeal movable property that has been used in Québec;
zero-rated supply means a supply described in Chapter IV.
1991, c. 67, s. 1; 1992, c. 21, s. 372; 1993, c. 19, s. 167; 1992, c. 68, s. 156, s. 157; 1994, c. 22, s. 364; 1995, c. 1, s. 247; 1994, c. 23, s. 23; 1995, c. 63, s. 299; 1997, c. 3, s. 115; 1997, c. 14, s. 329; 1997, c. 31, s. 146; 1997, c. 85, s. 418; 1998, c. 16, s. 309; 1999, c. 83, s. 333; 1999, c. 14, s. 30; 2000, c. 25, s. 26; 2000, c. 56, s. 218; 2001, c. 51, s. 258; 2001, c. 53, s. 272; 2002, c. 9, s. 151; 2003, c. 2, s. 307; 2002, c. 45, s. 621; 2004, c. 37, s. 90; 2005, c. 1, s. 347; 2005, c. 38, s. 362; 2007, c. 12, s. 317; 2009, c. 5, s. 595; 2011, c. 6, s. 232; 2011, c. 34, s. 140; 2012, c. 28, s. 29; 2013, c. 10, s. 216; 2015, c. 21, s. 615; 2015, c. 36, s. 201; 2017, c. 29, s. 244; 2018, c. 18, s. 58; 2018, c. 18, s. 74; 2019, c. 14, s. 532; 2020, c. 1, s. 309; 2020, c. 16, s. 196; 2021, c. 14, s. 220; 2021, c. 18, s. 173.
1. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,
admission means a right of entry or access to, or attendance at, a place of amusement, a seminar, an activity or an event;
administrator of a pooled registered pension plan has the meaning assigned to “administrator” by the first paragraph of section 965.0.19 of the Taxation Act (chapter I-3);
amount means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service;
asset management service means a service (other than a prescribed service) rendered by a particular person in respect of the assets or liabilities of another person that is a service of
(a)  managing or administering the assets or liabilities, irrespective of the level of discretionary authority the particular person has to manage some or all of the assets or liabilities,
(b)  providing research, analysis, advice or reports in respect of the assets or liabilities,
(c)  determining which assets or liabilities are to be acquired or disposed of, or
(d)  acting to realize performance targets or other objectives in respect of the assets or liabilities;
bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act (R.S.C. 1985, c. B-1);
basic tax content, at a particular time, of property of a person means the amount determined by the formula

(A − B) × C,
where
(1)  A is the total of
(a)  the tax that was payable by the person in respect of the last acquisition or bringing into Québec of the property by the person,
(b)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the person was a registrant, that the property was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in,
(c)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the property was brought into Québec for supply,
(d)  the tax that was payable by the person in respect of an improvement to the property acquired, or brought into Québec, by the person after the property was last acquired or brought into Québec by the person,
(e)  the tax that would have been payable by the person in respect of the bringing into Québec of an improvement to the property but for the fact that the person was a registrant, that the improvement was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in after the property was last acquired or brought into Québec by the person,
(f)  the tax under section 16 that would have been payable by the person in respect of the last acquisition of the property by the person or in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for sections 54.1, 75.1, 75.3 to 75.9 — in the case of property acquired under an agreement for a qualifying supply that was not, immediately before that acquisition, capital property of the supplier — and 80, or the fact that the property or improvement was acquired by the person for consumption, use or supply exclusively in the course of commercial activities,
(g)  the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of the last acquisition of the property by the person, and the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for the fact that the person had acquired the property or improvement for consumption, use or supply exclusively in the course of commercial activities of the person, and
(h)  the total of all amounts each of which is determined by the formula

D × E × F/G,

where
i.  D is an amount of tax (other than tax that the person was exempt from paying under any other Act or law) under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) or section 212 or 218 of that Act, in relation to the property, referred to in any of subparagraphs i to iii of the description of A in paragraph a of the definition of “basic tax content” in subsection 1 of section 123 of that Act, that became payable, or would have so become payable in the circumstances described in that subparagraph, by the person while the person was a selected listed financial institution, or while the person would have been such a financial institution for the purposes of that Act if Québec were a participating province, within the meaning of that subsection 1,
ii.  E is the percentage referred to in subparagraph 3 of the second paragraph of section 433.16 for the person’s taxation year that includes the time the amount referred to in subparagraph i so became payable, or would have so become payable, or the percentage taken into account in determining the value of A in the formula in the first paragraph of section 433.16.2 for the reporting period that includes that time,
iii.  F is the tax rate specified in the first paragraph of section 16, and
iv.  G is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act;
(2)  B is the total of
(a)  all taxes referred to in any of subparagraphs a to g of paragraph 1 that the person was exempt from paying under any other Act or law,
(a.1)  all taxes (other than tax referred to in subparagraph a) under the first paragraph of section 16 or 17 referred to in any of subparagraphs a to g of paragraph 1 that became payable by the person, or would have so become payable in the circumstances described in that subparagraph, while the person was a selected listed financial institution,
(b)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs a and d of paragraph 1 that the person was entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and
(c)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs b, c and e to g of paragraph 1 that the person would have been entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if that tax had been payable and the property or improvement had been acquired for use exclusively in activities that are not commercial activities; and
(3)  C is the lesser of 1 and

H/I,

where
(1)   H is the fair market value of the property at the particular time, and
(2)  I is the total of
(a)  the value of the consideration for the last supply of the property to the person or, where the property was last brought into Québec by the person, the value of the property within the meaning of section 17, and
(b)  where the person acquires, or brings into Québec, an improvement to the property after the property was last acquired or brought in, the total of all amounts each of which is the value of the consideration for the supply to the person of such an improvement or, if the improvement is property that was brought into Québec by the person, the value of the property within the meaning of section 17;
builder of a residential complex or of an addition to a multiple unit residential complex means a person who
(1)  at a time when the person has an interest in the immovable on which the complex is situated, carries on or engages another person to carry on for the person
(a)  in the case of an addition to a multiple unit residential complex, the construction of the addition,
(b)  (subparagraph repealed);
(c)  in any other case, the construction or substantial renovation of the complex,
(2)  acquires an interest in the complex at a time when
(a)  in the case of an addition to a multiple unit residential complex, the addition is under construction, and
(b)  in any other case, the complex is under construction or substantial renovation,
(3)  in the case of a mobile home or floating home, makes a supply of the home before the home has been used or occupied by any individual as a place of residence,
(4)  acquires an interest in the complex for the primary purpose of making one or more supplies of the complex or parts thereof or interests therein by way of sale, or making one or more supplies of the complex or parts thereof by way of lease, licence or similar arrangement to persons other than to individuals who are acquiring the complex or parts otherwise than in the course of a business or an adventure or concern in the nature of trade
(a)  in the case of a complex held in co-ownership or residential unit held in co-ownership at a time when the declaration of co-ownership relating to the residential complex is not yet entered in the land register, or
(b)  in any case, before the complex has been occupied by an individual as a place of residence or lodging, or
(5)  in any case, is deemed under section 220 to be a builder of the complex;
however, builder does not include
(6)  an individual described in paragraph 1, 2 or 4 who otherwise than in the course of a business or an adventure or concern in the nature of trade,
(a)  carries on the construction or substantial renovation of the complex,
(b)  engages another person to carry on the construction or substantial renovation of the complex for the individual, or
(c)  acquires the complex or an interest in it,
(7)  an individual described in paragraph 3 who makes a supply of a mobile home or floating home otherwise than in the course of a business or an adventure or concern in the nature of trade, or
(8)  a person described in any of paragraphs 1 to 3 whose only interest in the complex is a right to purchase the complex or an interest in it from a builder of the complex;
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit or not, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment;
calendar quarter means a period of three months beginning on the first day of January, April, July or October in each calendar year;
Canadian specified supplier has the meaning assigned by section 477.2;
capital property, in respect of a person, means property that is, or that would be if the person were a taxpayer under the Taxation Act (chapter I-3), capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule B to the Regulation respecting the Taxation Act (chapter I-3, r. 1);
carrier means a person who supplies a freight transportation service within the meaning of section 193;
charity means a registered charity or a registered Canadian amateur athletic association, within the meaning assigned by section 1 of the Taxation Act, but does not include a public institution;
closely related group has the meaning assigned by section 330;
commercial activity of a person means
(1)  a business carried on by the person, other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the business involves the making of exempt supplies by the person,
(2)  an adventure or concern of the person in the nature of trade, other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and
(3)  the making of a supply, other than an exempt supply, by the person of an immovable of the person, including anything done by the person in the course of or in connection with the making of the supply;
commercial service, in respect of corporeal movable property, means any service in respect of the property other than a service of shipping the property supplied by a carrier and a financial service;
complex held in co-ownership means a residential complex that contains more than one residential unit held in co-ownership;
consideration includes any amount that is payable for a supply by operation of law;
consumer of property or a service means an individual who acquires, or brings into Québec, the property or service at his expense for his personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual, but does not include an individual who acquires, or brings into Québec, the property or service for consumption, use or supply in the course of the commercial activities of the individual or other activities in the course of which the individual makes exempt supplies;
continuous transmission commodity means electricity, crude oil, natural gas, or any corporeal movable property, that is transportable by means of a wire, pipeline or other conduit;
convention means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is
(1)  to provide any type of amusement, entertainment or recreation,
(2)  to conduct contests or games of chance, or
(3)  to transact the business of the convenor or attendees
(a)  in the course of a trade show that is open to the general public, or
(b)  otherwise than in the course of a trade show;
convention facility means an immovable that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention;
cooperative corporation means a cooperative housing corporation and any other cooperative corporation within the meaning of subsection 2 of section 136 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
cooperative housing corporation means a corporation that was incorporated, by or under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada, providing for the establishment of the corporation or respecting the establishment of cooperative corporations, for the purpose of making supplies by way of lease, licence or similar arrangement of residential units to its members for the purpose of their occupancy as places of residence for individuals where
(1)  the statutes by or under which it was incorporated, its charter, articles of association or by-laws or its contracts with its members require that the activities of the corporation be engaged in at or near cost after providing for reasonable reserves and hold forth the prospect that surplus funds arising from those activities will be distributed among its members in proportion to patronage,
(2)  none of its members, except other cooperative corporations, have more than one vote in the conduct of the affairs of the corporation, and
(3)  at least 90% of its members are individuals or other cooperative corporations and at least 90% of its shares are held by such persons;
credit note means a credit note issued under section 449;
credit union has the meaning assigned by section 797 of the Taxation Act to the expression savings and credit union and also includes a deposit insurance corporation described in paragraph b of section 804 of that Act;
debit note means a debit note issued under section 449;
debt security means a right to be paid money and includes a deposit of money, but does not include a lease, licence or similar arrangement for the use of, or the right to use, property other than a financial instrument;
designated municipal property has the meaning assigned by subsection 1 of section 123 of the Excise Tax Act;
direct cost of a supply of corporeal movable property or a service means the total of all amounts each of which is the consideration paid or payable by the supplier
(1)  for the property or service if it was purchased by the supplier for the purpose of making a supply by way of sale of the property or service, or
(2)  for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property, or is to be consumed or expended directly in the process of manufacturing, producing, processing or packaging the property;
and, for the purposes of this definition, the following rules apply:
(1)  the consideration paid or payable by the supplier for property or a service is determined by taking into account any tax imposed under this Title that is payable by the supplier in respect of the acquisition or bringing into Québec of the property or service by the supplier, excluding the portion of tax, other than tax that became payable by the supplier at a time when the supplier was a registrant that is recovered or recoverable by the supplier;
(2)  that consideration is determined without taking into account the portion of the duty, fee or tax referred to in section 52 that is recovered or recoverable by the supplier; and
(3)  that consideration is determined by taking into account the tax imposed under Part IX of the Excise Tax Act;
distributed investment plan means an investment plan within the meaning of section 433.15.1 that is
(1)  a corporation, other than a pension entity, exempt from tax under paragraph c.2 of section 998 of the Taxation Act;
(2)  an investment corporation within the meaning of section 1 of the Taxation Act;
(3)  a mortgage investment corporation within the meaning of section 1 of the Taxation Act;
(4)  a mutual fund corporation within the meaning of section 1 of the Taxation Act;
(5)  a mutual fund trust within the meaning of section 1 of the Taxation Act;
(6)  a non-resident-owned investment corporation within the meaning of section 1 of the Taxation Act;
(7)  a segregated fund of an insurer; or
(8)  a unit trust within the meaning of section 1 of the Taxation Act;
document includes money, a security, a record and a supporting document;
emission allowance means
(1)  an allowance, credit or similar instrument (other than a prescribed allowance, credit or instrument) that
(a)  is issued or created by, or on behalf of,
i.  a government, a government of a foreign country, a government of a political subdivision of a country, a supranational organization or an international organization (each of which is in this definition referred to as a “regulator”),
ii.  a board, commission or other body established by a regulator, or
iii.  an agency of a regulator,
(b)  can be used to satisfy a requirement under
i.  a scheme or arrangement implemented by, or on behalf of, a regulator to regulate greenhouse gas emissions, or
ii.  a prescribed scheme or arrangement, and
(c)  represents a specific quantity of greenhouse gas emissions expressed as carbon dioxide equivalent; or
(2)  a prescribed property;
employee includes an officer;
employer, in relation to an officer, means the person from whom the officer receives remuneration;
equity security means a share of the capital stock of a corporation or any interest in or right to such a share;
exchange-traded series of a stratified investment plan means a series of the plan, any unit of which is listed or traded on a stock exchange or other public market;
excisable goods means beer or malt liquor, within the meaning of section 4 of the Excise Act (R.S.C. 1985, c. E-14), and spirits, wine, tobacco products and cannabis products, within the meaning of section 2 of the Excise Act, 2001 (S.C. 2002, c. 22);
exclusive means, in the case of a person who is not a financial institution, all or substantially all of the consumption, use or supply of a property or a service and, in the case of a financial institution, all of the consumption, use or supply of the property or service;
exempt supply means a supply described in Chapter III;
financial institution throughout a taxation year means a person who is
(1)  a listed financial institution at any time in that taxation year, or
(2)  a financial institution,
(a)  within the meaning of paragraph b of subsection 1 of section 149 of the Excise Tax Act, or
(b)  within the meaning of paragraph c of subsection 1 of section 149 of that Act;
financial instrument means
(1)  a debt security,
(2)  an equity security,
(3)  an insurance policy,
(4)  an interest in a trust, a partnership or a succession, or any right in respect of such an interest,
(5)  a precious metal,
(6)  a contract or an option for the future supply of a commodity, where the contract or option is traded on a recognized commodity exchange,
(7)  a prescribed instrument,
(8)  an acceptance, a guarantee or an indemnity in respect of an instrument described in paragraph 1, 2, 4, 5 or 7, or
(9)  a contract or an option for the future supply of money or of an instrument described in any of paragraphs 1 to 8;
financial service, which does not include the operations and services described in paragraphs 14 to 20, means
(1)  the exchange, issue, payment, receipt or transfer of money, whether effected by the exchange of currency, by crediting or debiting accounts or otherwise;
(2)  the operation or maintenance of a charge, chequing, deposit, savings, loan or other account;
(3)  the borrowing or lending of a financial instrument;
(4)  the acceptance, allotment, issue, endorsement, variation, granting, repayment, renewal, processing or transfer of ownership of a financial instrument;
(5)  the variation, provision, receipt or release of an acceptance, a guarantee or an indemnity in respect of a financial instrument;
(6)  the payment or receipt of money as benefits, principal, dividends, other than patronage dividends, interest or any similar payment or receipt of money in respect of a financial instrument;
(6.1)  the payment or receipt of an amount in full or partial satisfaction of a claim arising under an insurance policy;
(7)  the making of any advance, the granting of any credit or the lending of money;
(8)  the underwriting of a financial instrument;
(9)  any service provided pursuant to the terms and conditions of any agreement relating to the payment of amounts for which a credit card voucher or charge card voucher has been issued;
(10)  the service of investigating and recommending the compensation in satisfaction of a claim where
(a)  the claim is made under a marine insurance policy, or
(b)  the claim is made under an insurance policy that is not in the nature of accident or sickness or life insurance and
i.  the service is supplied by an insurer or by a person who is licensed under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut to provide such a service, or
ii.  the service is supplied to an insurer or a group of insurers by a person who would be required to be so licensed but for the fact that the person is relieved from that requirement under the laws of Québec, another province, the Northwest Territories, the Yukon Territory or Nunavut;
(10.1)  the service of providing an insurer or a person who supplies a service referred to in paragraph 10 with an appraisal of the damage caused to property, or in the case of a loss of property, the value of the property, where the supplier of the appraisal inspects the property, or in the case of a loss of the property, the last-known place where the property was situated before the loss;
(11)  any supply deemed under section 39 or 297.0.2.1 to be a supply of a financial service;
(12)  the agreeing to provide, or the arranging for, a service that is
(a)  referred to in any of paragraphs 1 to 9, and
(b)  not referred to in any of paragraphs 14 to 20;
(13)  a prescribed service;
(14)  the payment or receipt of money as consideration for the supply of property other than a financial instrument or of a service other than a financial service;
(15)  the payment or receipt of money in settlement of a claim (other than a claim under an insurance policy) under a warranty, guarantee or similar arrangement in respect of property other than a financial instrument or a service other than a financial service;
(16)  the service of providing advice, other than a service referred to in paragraph 10 or 10.1;
(17)  where the supplier is a person who provides management or administrative services to an investment plan, a corporation, partnership or trust the principal activity of which is the investing of funds, the provision to the investment plan, corporation, partnership or trust of
(a)  a management or administrative service, or
(b)  any other service, other than a prescribed service;
(17.1)  an asset management service;
(18)  a professional service provided by an actuary, advocate, accountant or notary in the course of a professional practice;
(18.1)  the arranging for the transfer of ownership of shares of a cooperative housing corporation;
(18.2)  a debt collection service, rendered under an agreement between a person agreeing to provide, or arranging for, the service and a particular person other than the debtor, in respect of all or part of a debt, including a service of attempting to collect, arranging for the collection of, negotiating the payment of, or realizing or attempting to realize on a security given for, the debt, but does not include a service that consists solely of accepting from a person, other than the particular person, a payment of all or part of an account unless
(a)  under the terms of the agreement the person rendering the service may attempt to collect all or part of the account or may realize or attempt to realize on a security given for the account, or
(b)  the principal business of the person rendering the service is the collection of debt;
(18.3)  a service (other than a prescribed service) of managing credit that is in respect of credit cards, charge cards, credit accounts, charge accounts, loan accounts or accounts in respect of any advance and is provided to a person granting, or potentially granting, credit in respect of those cards or accounts, including a service provided to the person of
(a)  checking, evaluating or authorizing credit,
(b)  making decisions on behalf of the person in relation to a grant, or an application for a grant, of credit,
(c)  creating or maintaining records for the person in relation to a grant, or an application for a grant, of credit or in relation to the cards or accounts, or
(d)  monitoring another person’s payment record or dealing with payments made, or to be made, by the other person;
(18.4)  a service (other than a prescribed service) that is preparatory to the provision or the potential provision of a service referred to in any of paragraphs 1 to 9 and 12, or that is provided in conjunction with a service referred to in any of those paragraphs, and that is
(a)  a service of collecting, collating or providing information, or
(b)  a market research, product design, document preparation, document processing, customer assistance, promotional or advertising service or a similar service;
(18.5)  property (other than a financial instrument or prescribed property) that is delivered or made available to a person in conjunction with the rendering by the person of a service referred to in any of paragraphs 1 to 9 and 12;
(19)  any service the supply of which is deemed under this Title to be a taxable supply; or
(20)  a prescribed service;
fiscal month of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal month of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.2, 458.2 and 458.2.1;
fiscal quarter of a person at a particular time means, if the person is a registrant under Part IX of the Excise Tax Act, the fiscal quarter of the person for the purposes of Part IX of that Act at that time or, in any other case, the period defined as such under sections 458.1.1, 458.2 and 458.2.1;
fiscal year of a person, at a particular time, means
(1)  where subdivision IV of subdivision 0.1 of Division IV of Chapter VIII applies in respect of the person, the period determined under that subdivision IV;
(2)  in any other case,
(a)  if the person is a registrant under Part IX of the Excise Tax Act, the person’s fiscal year for the purposes of Part IX of that Act at that time,
(b)  if subparagraph a does not apply to the person and the person has made an election under section 458.4 that is in effect, the period that the person elected to be the fiscal year of the person,
(c)  if subparagraph a does not apply to the person and the fiscal year of the person is determined in accordance with section 458.2, the fiscal year determined in accordance with that section, and
(d)  in all other cases, the taxation year of the person within the meaning of Part IX of the Excise Tax Act;
floating home means a structure that is composed of a floating platform and a building designed to be occupied as a place of residence for individuals that is permanently affixed to the platform, but does not include any freestanding appliances or furniture sold with the structure or any structure that has means of, or is capable of being readily adapted for, self-propulsion;
foreign convention means a convention
(1)  at least 75% of the admissions to which are, at the time the sponsor of the convention determines the amount to be charged as consideration therefor, reasonably expected to be supplied to persons not resident in Canada, and
(2)  the sponsor of which is an organization whose head office is situated outside Canada or, where the organization has no head office, the member, or majority of members, of which having management and control of the organization is or are not resident in Canada;
game of chance means a lottery or other scheme under which prizes or winnings are awarded by way of chance only or by way of a mixture of chance and other factors where the result depends more on chance than on the other factors;
government means the Gouvernement du Québec, the government of another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada;
hospital authority means a public institution, within the meaning of the Act respecting health services and social services (chapter S-4.2) or within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5), that operates a hospital centre, or an organization that operates a public hospital located in Québec and that is designated by the Minister of National Revenue as a hospital authority;
immovable includes
(1)  a lease pertaining to an immovable;
(2)  a mobile home;
(3)  a floating home; and
(4)  a leasehold or other proprietary interest in a mobile home or a floating home;
improvement, in respect of property of a person, means any property or service supplied to, or property brought into Québec by, the person for the purpose of improving the property, to the extent that the consideration paid or payable by the person for the property or service or the value of the property brought in is, or would be if the person were a taxpayer within the meaning of the Taxation Act, included in determining the cost or, in the case of property that is capital property of the person, the adjusted cost base to the person of the property for the purposes of that Act;
individual means a natural person;
insurance policy means a policy of insurance that is issued, or a contract of insurance that is entered into, by an insurer and a policy or contract in the nature of accident or sickness insurance, whether or not the policy is issued, or the contract is entered into, by an insurer, and also includes
(1)  a policy of reinsurance issued by an insurer,
(2)  an annuity contract entered into by an insurer, or a contract entered into by an insurer that would be an annuity contract except that the payments under the contract
(a)  are payable on a periodic basis at intervals that are shorter or longer than one year, or
(b)  vary in amount depending on the value of a specified group of assets or on changes in interest rates, and
(3)  a contract entered into by an insurer all or part of the insurer’s reserves for which vary in amount depending on the value of a specified group of assets;
however, insurance policy does not include a warranty in respect of the quality, fitness or performance of corporeal property, where the warranty is supplied to a person who acquires the property otherwise than for resale;
(4)  a bid, performance, maintenance or payment bond issued in respect of a construction contract;
insurer means a person who is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on an insurance business in Canada or under the laws of another jurisdiction to carry on an insurance business in that other jurisdiction;
inter vivos trust means a trust other than a testamentary trust;
investment plan means
(1)  a trust governed by any of the following plans, trusts, arrangement or fund, within the meaning of the Taxation Act or the Regulation respecting the Taxation Act:
(a)  a registered pension plan,
(a.1)  a pooled registered pension plan,
(b)  a profit sharing plan,
(c)  a registered supplementary unemployment benefit plan,
(d)  a registered retirement savings plan,
(d.1)  a tax-free savings account,
(e)  a deferred profit sharing plan,
(f)  a registered education savings plan,
(f.1)  a registered disability savings plan,
(g)  an employee benefit plan,
(h)  an employee trust,
(i)  a mutual fund trust,
(j)  a unit trust,
(k)  a retirement compensation arrangement, or
(l)  a registered income fund;
(2)  the following corporations within the meaning of the said Act:
(a)  an investment corporation,
(b)  a mortgage investment corporation,
(c)  a mutual fund corporation, or
(d)  a non-resident owned investment corporation;
(3)  a corporation exempt from tax under the said Act by reason of paragraphs c.1 and c.2 of section 998 and section 998.1 of the said Act;
(4)  (paragraph repealed);
(5)  a prescribed person or a person of a prescribed class;
invoice includes a statement of account, a bill and any other similar record or supporting document, regardless of its form or characteristics, and a cash register slip or receipt;
listed financial institution throughout a taxation year means a person who is, at any time in the year,
(1)  a bank,
(2)  a corporation that is authorized under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada to carry on in Canada the business of offering to the public its services as a trustee,
(3)  a person whose principal business is as a dealer or trader in, or as a broker or salesperson of, financial instruments or money,
(4)  a credit union,
(5)  an insurer or any other person whose principal business is providing insurance under insurance policies,
(6)  a segregated fund of an insurer,
(7)  the Canada Deposit Insurance Corporation,
(8)  a person whose principal business is the lending of money or the purchasing of debt securities or a combination thereof,
(9)  an investment plan,
(10)  a person providing services referred to in section 39, or
(11)  a corporation deemed under section 297.0.2.6 to be a financial institution;
management or administrative service includes an asset management service;
master pension entity of a pension plan means a person that is not a pension entity of the pension plan and that is
(1)  a corporation described in paragraph c.2 of section 998 of the Taxation Act, one or more shares of which are owned by a pension entity of the pension plan; or
(2)  a master trust, within the meaning of the regulations made under paragraph c.4 of section 998 of the Taxation Act, one or more units of which are owned by a pension entity of the pension plan;
master pension factor has the meaning assigned by section 289.2;
membership includes a right granted by a particular person that entitles another person to services that are provided by, or to the use of facilities that are operated by, the particular person and that are not available, or are not available to the same extent or for the same charge, to a person to whom such a right has not been granted, and also includes such a right that is conditional on the acquisition or ownership of a share, bond or other security;
mineral includes petroleum, natural gas and related hydrocarbons, sand, gravel, ammonite gemstone, bituminous sands, calcium chloride, coal, kaolin, oil shale and silica;
mobile home means a building, the manufacture and assembly of which is completed or substantially completed, that is equipped with complete heating, electrical and plumbing facilities and that is designed to be moved to a site for installation on a foundation and connection to service facilities and to be occupied as a place of residence, but does not include any travel trailer, motor home, camping trailer or other vehicle or trailer designed for recreational use;
money includes any currency, cheque, promissory note, letter of credit, draft, traveller’s cheque, bill of exchange, postal note, money order, postal remittance and other similar instrument, whether Canadian or foreign, but does not include currency the fair market value of which exceeds its stated value as legal tender in the country of issuance or currency that is supplied or held for its numismatic value;
month means a period beginning on a particular day in a calendar month and ending
(1)  on the day immediately before the day in the next calendar month that has the same calendar number as the particular day, or
(2)  where the next calendar month does not have a day that has the same calendar number as the particular day, the last day of that next calendar month;
motor vehicle means a self-propelled road vehicle having a net mass of less than 4,000 kg, with four or more wheels and designed essentially for transporting persons or property by road;
multiple unit residential complex means a residential complex that contains more than one residential unit, but does not include a complex held in co-ownership;
municipality includes
(1)  a metropolitan community, the Kativik Regional Government or any other incorporated municipal body however designated, and
(2)  such other local authority as
(a)  the Minister of Revenue may determine to be a municipality for the purposes of this Title, or
(b)  the Minister of National Revenue has determined, before 1 January 2014, to be a municipality under paragraph b of the definition of “municipality” in subsection 1 of section 123 of the Excise Tax Act, unless that determination has been revoked;
mutual insurance federation means a corporation each member of which is a mutual insurance corporation that is required, under an Act of the Legislature of Québec, to be a member of the corporation, but does not include a corporation the main purpose of which is
(1)  related to automobile insurance,
(2)  to provide compensation to insurance policy holders of, or claimants on, insolvent insurers, or
(3)  to establish and manage a guarantee fund, cash reserve fund, mutual aid fund or similar fund for the benefit of its members and to provide financial assistance with regard to losses sustained on the winding-up or dissolution of its members;
mutual insurance group means a group that consists of
(1)  a mutual insurance federation and its members,
(2)  where the members of the mutual insurance federation are the sole investors in an investment fund, that fund, and
(3)  where there exists a mutual reinsurance corporation each member of which is a member of the mutual insurance federation and is not entitled to obtain reinsurance from any other reinsurance corporation, that mutual reinsurance corporation;
net mass means
(1)  in the case of a new motor vehicle, the mass of the vehicle indicated by the manufacturer at the time of shipping;
(2)  in the case of a used motor vehicle, the mass indicated on the last registration certificate issued in respect of the vehicle;
non-profit organization means a person, other than an individual, a succession, a trust, a charity, a public institution, a municipality or a government, that was organized and is operated solely for a purpose other than profit, no part of the income of which is payable to, or otherwise available for the personal benefit of, any proprietor, member or shareholder thereof unless the proprietor, member or shareholder is a club or an association the primary purpose of which is the promotion of amateur athletics in Canada;
non-stratified investment plan means a distributed investment plan that is not a stratified investment plan;
office has the meaning assigned by section 1 of the Taxation Act, but does not include
(1)  the position of trustee in bankruptcy,
(2)  the position of receiver, including the position of a receiver within the meaning assigned by the second paragraph of section 310, or
(3)  the position of trustee of a trust or personal representative of a deceased individual where the person who acts in that capacity is entitled to an amount for doing so that is included, for the purposes of that Act, in computing the person’s income or, where the person is an individual, the person’s income from a business;
officer means a person who holds an office;
organizer of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention;
participating employer of a pension plan means
(1)  in the case of a registered pension plan, an employer that has made, or is required to make, contributions to the pension plan in respect of the employer’s employees or former employees, or payments under the pension plan to the employer’s employees or former employees, and includes an employer prescribed for the purposes of the definition of “participating employer” in subsection 1 of section 147.1 of the Income Tax Act; and
(2)  in the case of a pooled registered pension plan, an employer that
(a)  has made, or is required to make, contributions to the pension plan in respect of all or a class of its employees or former employees, or
(b)  has remitted, or is required to remit, to the administrator of the pension plan contributions made by members (within the meaning assigned by the first paragraph of section 965.0.19 of the Taxation Act) of the pension plan under a contract with the administrator in respect of all or a class of its employees;
passenger vehicle means a passenger vehicle or a zero-emission passenger vehicle, within the meaning assigned to those expressions by section 1 of the Taxation Act;
patronage dividend means an amount that is deductible under sections 786 to 796 of the Taxation Act in computing, for the purposes of that Act, the income of the person paying the amount;
pension entity of a pension plan means a person that is
(1)  a trust governed by the pension plan;
(2)  a corporation referred to in paragraph 2 of the definition of “pension plan”; or
(3)  a prescribed person;
pension plan means a registered pension plan or a pooled registered pension plan that
(1)  governs a trust;
(2)  is a plan in respect of which a corporation
(a)  is incorporated and operated either
i.  solely for the administration of the plan, or
ii.  for the administration of the plan and for no other purpose other than acting as trustee of, or administering, a trust governed by a retirement compensation arrangement, within the meaning of section 1 of the Taxation Act, where the terms of the arrangement provide for benefits only in respect of individuals who are provided with benefits under the plan, and
(b)  in the case of a registered pension plan, is accepted by the Minister of National Revenue under subparagraph ii of paragraph o.1 of subsection 1 of section 149 of the Income Tax Act as a funding medium for the purposes of the registration of the registered pension plan, and;
(c)  in the case of a pooled registered pension plan, is a corporation that is described in paragraph o.2 of subsection 1 of section 149 of the Income Tax Act, and all of the shares, and rights to acquire shares, of the capital stock of which are owned, at all times since the date on which it was incorporated, by the plan; or
(3)  is a plan in respect of which a person is prescribed for the purposes of the definition of “pension entity”;
permanent establishment, in respect of a particular person, means
(1)  a fixed place of business of the particular person, including a place of management, a branch, an office, a factory, a workshop, a mine, an oil or gas well, timberland, a quarry or any other place of extraction of natural resources, through which the particular person makes supplies, or
(2)  a fixed place of business of another person, other than a broker, general commission agent or other independent agent acting in the ordinary course of business, who is acting in Québec on behalf of the particular person and through whom the particular person makes supplies in the ordinary course of business;
person means a corporation, trust, individual, partnership or succession or a body that is an association, club, commission, union or other organization of any kind;
personal representative, of a deceased individual or the succession of a deceased individual, means the liquidator of the individual’s succession or any person who is responsible under the appropriate law for the proper collection, administration, disposition and distribution of the assets of the succession;
personal trust means
(1)  a testamentary trust, or
(2)  an inter vivos trust that is a personal trust, within the meaning of section 1 of the Taxation Act, all the beneficiaries, other than contingent beneficiaries, of which are individuals and all the contingent beneficiaries, if any, of which are individuals, charities or public institutions;
place of amusement means any premises or place, whether or not enclosed, at or in any part of which is staged or held any slide show, film, sound and light or similar presentation, any artistic, literary, musical, theatrical or other exhibition, performance or entertainment, any circus, fair, menagerie, rodeo or similar event, or any race, game of chance, athletic contest or other contest or game, and also includes a museum, historical site, zoo, wildlife or other park, place where bets are placed and any place, structure, apparatus, machine or device the purpose of which is to provide any type of amusement or recreation;
plan member of an investment plan that is a private investment plan or a pension entity of a pension plan means an individual who has a right, either immediate or in the future and either absolute or contingent, to receive benefits under,
(1)  in the case of an employee life and health trust, within the meaning of section 1 of the Taxation Act, the investment plan;
(2)  in the case of a pension entity of a pension plan, the pension plan; and
(3)  in any other case, the deferred profit sharing plan, the employee benefit plan, the employee trust, the profit sharing plan, the registered supplementary unemployment benefit plan or the retirement compensation arrangement, within the meaning assigned to those expressions by section 1 of the Taxation Act, as the case may be, that governs the investment plan;
pleasure vehicle has the meaning assigned by section 1 of the Fuel Tax Act (chapter T-1);
pooled registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
precious metal means a bar, ingot, coin or wafer that is composed of gold, silver or platinum the purity level of which is at least 99.5% in the case of gold and platinum and at least 99.9% in the case of silver;
private investment plan means an investment plan, within the meaning of section 433.15.1, other than a distributed investment plan or a pension entity;
property does not include money;
provincial investment plan has the meaning assigned by section 433.15.1;
provincial series has the meaning assigned by section 433.15.1;
public college means
(1)  a college governed by the General and Vocational Colleges Act (chapter C-29);
(2)  an institution that is accredited for purposes of subsidies for providing educational services at the college level under the Act respecting private education (chapter E-9.1);
(3)  an organization that operates a post-secondary college or post-secondary technical institute, situated in Québec,
(a)  that receives from a government or a municipality funds that are paid for the purpose of assisting the organization in ongoing provision of educational services to the general public, and
(b)  the primary purpose of which is to provide programs of instruction in one or more fields of vocational, technical or general education;
public institution means a registered charity, within the meaning of section 1 of the Taxation Act, that is a school authority, a public college, a university, a hospital authority or a local authority determined under paragraph 2 of the definition of municipality in this section to be a municipality;
public sector body means a government or a public service body;
public service body means a non-profit organization, a charity, a municipality, a school authority, a hospital authority, a public college or a university;
recipient of a supply of property or a service means
(1)  where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration,
(2)  where paragraph 1 does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and
(3)  where no consideration is payable for the supply,
(a)  in the case of a supply of property by way of sale, the person to whom the property is delivered or made available,
(b)  in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and
(c)  in the case of a supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply;
registered pension plan has the meaning assigned by paragraph 1 of the definition of “investment plan”;
registrant means a person who is registered, or who is required to be registered, under Division I of Chapter VIII;
related convention supplies means property or services acquired or brought into Québec by a person exclusively for consumption, use or supply by the person in connection with a convention, but does not include
(1)  transportation services, other than a chartered service acquired by the person solely for the purpose of transporting attendees of the convention between any of the convention facilities, places of lodging of the attendees or transportation terminals,
(2)  entertainment,
(3)  except for the purposes of sections 357.2 to 357.5, property or services that are food or beverages or are supplied to the person under a contract for catering, or
(4)  property or services supplied by the person in connection with the convention for consideration that is separate from the consideration for the admission to the convention, unless the recipient of the supply is acquiring the property or service exclusively for consumption or use in the course of promoting, at the convention, property or services supplied by, or a business of, the recipient;
reporting period of a person means the reporting period of the person as determined under sections 458.6 to 467;
residential complex means
(1)  that part of a building in which one or more residential units are located, together with
(a)  that part of any common areas and other appurtenances to the building and the land contiguous to the building that is reasonably necessary for the use and enjoyment of the building as a place of residence for individuals, and
(b)  that proportion of the land subjacent to the building that that part of the building in which one or more residential units are located is of the whole building,
(2)  that part of a building, together with that proportion of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for its use and enjoyment as a place of residence for individuals, that is
(a)  the whole or part of a semi-detached house, rowhouse unit, residential unit held in co-ownership or other similar premises that is, or is intended to be, a separate parcel or other division of an immovable owned, or intended to be owned, apart from any other unit in the building, and
(b)  a residential unit, and
(3)  the whole of a building described in paragraph 1, or the whole of a premises described in subparagraph a of paragraph 2, that is owned by or has been supplied by way of sale to an individual and that is used primarily as a place of residence of the individual, an individual related to the individual or a former spouse of the individual, together with
(a)  in the case of a building described in paragraph 1, any appurtenances to the building, the land subjacent to the building and that part of the land contiguous to the building, that are reasonably necessary for the use and enjoyment of the building, and
(b)  in the case of a premises described in subparagraph a of paragraph 2, that part of any common areas and other appurtenances to the building and the land subjacent or contiguous to the building that is attributable to the unit and that is reasonably necessary for the use and enjoyment of the unit,
(4)  a mobile home, together with any appurtenances to the home and, where the home is affixed to land, other than a site in a residential trailer park, for the purpose of its use and enjoyment as a place of residence for individuals, the land subjacent or contiguous to the home that is attributable to the home and is reasonably necessary for that purpose, and
(5)  a floating home;
however, residential complex does not include
(6)  a building, or that part of a building, that is an inn, a hotel, a motel, a boarding house or other similar premises, or the land and appurtenances attributable to the building or part, where
(a)  the building or part is not described in paragraph 3, and
(b)  all or substantially all of the supplies of residential units in the building or part by way of lease, licence or similar arrangement are, or are expected to be, for periods of continuous possession or use of less than 60 days;
residential trailer park of a person means
(1)  the land that is included in a trailer park of the person or, where the person has two or more trailer parks that are immediately contiguous to each other, the land that is included in those contiguous trailer parks, and any buildings, fixtures and other appurtenances to the land that are reasonably necessary
(a)  for the use and enjoyment of sites in the trailer parks by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying those sites by way of lease, licence or similar arrangement;
however, residential trailer park does not include such land and appurtenances or any part of them unless the land encompasses at least two sites and
(2)  all or substantially all of the sites in the trailer parks are supplied, or are intended to be supplied, by way of lease, licence or similar arrangement under which continuous possession or use of a site is provided
(a)  for a period of at least one month, in the case of a mobile home or other residential unit, and
(b)  for a period of at least 12 months, in the case of a travel trailer, motor home or similar vehicle or trailer that is not a residential unit, and
(3)  if the sites were occupied by mobile homes, they would be suitable for use by individuals as places of residence throughout the year;
residential unit means the whole or part of a residential unit held in co-ownership, detached house, semi-detached house, rowhouse unit, mobile home, floating home, apartment, a room or suite in an inn, a hotel, a motel, a boarding house or a lodging house or in a residence for students, seniors, individuals with a disability or other individuals, or the whole or part of any other similar premises, that
(1)  is occupied by an individual as a place of residence or lodging,
(2)  is supplied by way of lease, licence or similar arrangement for the occupancy thereof as a place of residence or lodging for individuals,
(3)  is vacant, but was last occupied or supplied as a place of residence or lodging for individuals, or
(4)  has never been used or occupied for any purpose, but is intended to be used as a place of residence or lodging for individuals;
residential unit held in co-ownership means a residential complex that is, or is intended to be, a bounded space in a building described as a distinct entity on the declaration of co-ownership entered in the land register and includes any interest in land pertaining to ownership of the entity;
retail sale of a motor vehicle means
(1)  the sale of a motor vehicle to a person who receives it for any other purpose than to again make a supply of it by way of sale, otherwise than by way of gift, or by way of lease under an agreement under which continuous possession or use of the vehicle is provided to a person for a period of at least one year;
(2)  the sale of a new motor vehicle to a person who receives it to again make a supply of it by way of sale, otherwise than by way of gift, and who acquires it through a mandatary for the purpose of shipping the vehicle outside Québec;
road vehicle has the meaning assigned by section 4 of the Highway Safety Code (chapter C-24.2);
sale, in respect of property, includes, but for the purposes of subparagraph 2 of the second paragraph of section 17, any transfer of the ownership of the property and any transfer of the possession of the property under an agreement to transfer ownership of the property;
school authority means a school service centre, a school board or an institution providing educational services at the elementary or secondary level that is governed by the Act respecting private education;
secured creditor means
(1)  a particular person who has a security interest in the property of another person; or
(2)  a person who acts on behalf of the particular person with respect to the security interest and includes
(a)  a trustee appointed under a trust deed relating to a security interest,
(b)  a receiver or receiver-manager appointed by the particular person or appointed by a court on the application of the particular person,
(c)  a sequestrator, or
(d)  any other person performing a function similar to that of a person referred to in any of subparagraphs a to c;
security interest means any interest in property that secures payment or performance of an obligation, and includes an interest created by or arising out of a security, hypothec, mortgage, lien, pledge, charge, deemed or actual trust, assignment or encumbrance of any kind whatever, however or whenever arising, created, deemed to arise or otherwise provided for;
segregated fund of an insurer means a specified group of properties that are held in respect of insurance policies all or part of the reserves for which vary in amount depending on the fair market value of the properties;
selected listed financial institution has the meaning assigned by section 433.15.1;
self-contained domestic establishment has the meaning assigned by section 1 of the Taxation Act;
series means, except for the purposes of section 332.1,
(1)  in respect of a trust, a class of units of the trust; and
(2)  in respect of a corporation, a class of the capital stock of the corporation that has not been issued in one or more series, or a series of a class of the capital stock of the corporation that has been issued in one or more series;
service means anything other than property, money and anything that is supplied to an employer by a person who is or agrees to become an employee of the employer in the course of or in relation to his office or employment;
short-term accommodation means a residential complex or a residential unit that is supplied to a recipient by way of lease, licence or other similar arrangement for the purpose of its occupancy by an individual as a place of residence or lodging, where the period throughout which the individual is given continuous occupancy of the complex or unit is less than one month and, for the purposes of sections 357.2 to 357.5,
(1)  includes any type of overnight shelter (other than shelter on a train, trailer, boat or structure that has means of, or is capable of being readily adapted for, self-propulsion) when supplied as part of a tour package, within the meaning assigned by section 63, that also includes food and the services of a guide, and
(2)  does not include a residential complex or unit when it
(a)  is supplied to the recipient under a timeshare arrangement, or
(b)  is included in that part of a tour package that is not the taxable portion of the tour package, within the meaning assigned to those expressions by section 63;
single unit residential complex means a residential complex that contains only one residential unit, but does not include a residential unit held in co-ownership;
small supplier means a person who, at any time, is a small supplier
(1)  under sections 294 to 297, unless the person is not, at that time, a small supplier under section 148 of the Excise Tax Act, or
(2)  under sections 297.0.1 and 297.0.2, unless the person is not, at that time, a small supplier under section 148.1 of the Excise Tax Act;
specified corporeal movable property means property that is, or is an interest in,
(1)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art,
(2)  jewellery,
(3)  a rare folio, manuscript or book,
(4)  a stamp,
(5)  a coin, or
(6)  prescribed movable property;
specified digital platform has the meaning assigned by section 477.2;
specified Québec consumer has the meaning assigned by section 477.2;
specified supplier has the meaning assigned by section 477.2;
sponsor of a convention means the person who convenes the convention and supplies admissions to it;
straddle plant means a natural gas processing plant devoted primarily to the recovery of natural gas liquids or ethane from natural gas that is transported by pipeline to the plant by a common carrier of natural gas;
stratified investment plan means a distributed investment plan whose units are issued in two or more series;
substantial renovation of a residential complex means the renovation or alteration of the whole or that part of a building described in any of paragraphs 1 to 5 of the definition of “residential complex” in which one or more residential units are located to such an extent that all or substantially all of the building or part, as the case may be, other than the foundation, external walls, interior supporting walls, floors, roof, staircases and, in the case of that part of a building described in paragraph 2 of that definition, the common areas and other appurtenances, that existed immediately before the renovation or alteration was begun has been removed or replaced if, after completion of the renovation or alteration, the building or part, as the case may be, is, or forms part of, a residential complex;
Superintendent means the Superintendent of Financial Institutions appointed in accordance with the Office of the Superintendent of Financial Institutions Act (R.S.C. 1985, c. 18 (3rd Suppl.));
supplier, in respect of a supply, means the person making the supply;
supply means the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, lease, gift or alienation;
tax means tax payable under this Title;
taxable supply means a supply that is made in the course of a commercial activity;
taxation year of a person means
(1)  where the person is a taxpayer within the meaning of the Taxation Act, other than an unincorporated person exempt in accordance with Book VIII of that Act from tax under Part I of that Act, the taxation year of the person for the purposes of that Act,
(1.1)  where the person is a partnership described in subparagraph ii of subparagraph b of the second paragraph of section 7 of that Act, the fiscal period of the person’s business, determined under section 7 of that Act, and
(2)  in any other case, the period that would be the taxation year of the person for the purposes of that Act if the person were a corporation other than a professional corporation within the meaning of section 1 of that Act;
taxi business means
(1)  a business carried on in Québec of transporting passengers by taxi or other similar vehicle for fares that are regulated by the Act respecting remunerated passenger transportation by automobile (chapter T-11.2); or
(2)  a business carried on in Québec by a person of transporting passengers, for a fare, by motor vehicle—which vehicle would be an automobile within the meaning that would be assigned by section 1 of the Taxation Act if the definition it sets out were read without reference, in its paragraph b, to “a motor vehicle acquired or leased primarily for use as a taxi,” and without reference to its paragraph d—within and in the vicinity of the territory of a municipality if the transportation is organized or coordinated through an electronic platform or system other than
(a)  the part of the business that is not a business of making taxable supplies;
(b)  the part of the business that is a business of offering sightseeing services or providing transportation for elementary or secondary school students; or
(c)  a prescribed business or a prescribed activity of a business;
telecommunication means any transmission, emission or reception of signs, signals, writing, images, sounds or intelligence of any nature by any wire, cable, radio, optical or other electromagnetic system, or by any similar technical system;
telecommunication service means
(1)  the service of emitting, transmitting or receiving signs, signals, writing, images or sounds or intelligence of any nature by wire, cable, radio, optical or other electromagnetic system, or by any similar technical system, or
(2)  making available for such emission, transmission or reception telecommunications facilities of a person who carries on the business of supplying services referred to in paragraph 1;
telecommunications facility means any facility, apparatus or other thing, including any wire, cable, radio, optical or other electromagnetic system, or any similar technical system, or any part thereof, that is used or is capable of being used for telecommunications;
testamentary trust has the meaning assigned by section 1 of the Taxation Act;
trailer park of a person means a piece of land that is owned by or leased to the person and that is exclusively composed of
(1)  one or more sites each of which is, or is intended to be, supplied by the person by way of lease, licence or similar arrangement to the owner, lessee or person in occupation or possession of a mobile home, or a travel trailer, motor home or similar vehicle or trailer, situated or to be situated on the site, and
(2)  other land that is reasonably necessary
(a)  for the use and enjoyment of the sites by individuals
i.  residing in mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
ii.  occupying mobile homes, or travel trailers, motor homes or similar vehicles or trailers, situated or to be situated on those sites, or
(b)  for the purpose of engaging in the business of supplying the sites by way of lease, licence or similar arrangement;
unit means
(1)   in respect of a trust, a unit of the trust;
(2)  in respect of a series of a trust, a unit of the trust of that series;
(3)  in respect of a corporation, a share of the capital stock of the corporation;
(4)  in respect of a series of a corporation, a share of the capital stock of the corporation of that series; and
(5)  in respect of a segregated fund of an insurer, an interest of a person, other than the insurer, in the segregated fund;
university means
(1)  an educational institution at the university level within the meaning of the Act respecting educational institutions at the university level (chapter E-14.1), or
(2)  a recognized degree-granting institution situated in Québec or an organization situated in Québec that operates a research body of, or a college affiliated with, such an institution;
used corporeal movable property means corporeal movable property that has been used in Québec;
zero-rated supply means a supply described in Chapter IV.
1991, c. 67, s. 1; 1992, c. 21, s. 372; 1993, c. 19, s. 167; 1992, c. 68, s. 156, s. 157; 1994, c. 22, s. 364; 1995, c. 1, s. 247; 1994, c. 23, s. 23; 1995, c. 63, s. 299; 1997, c. 3, s. 115; 1997, c. 14, s. 329; 1997, c. 31, s. 146; 1997, c. 85, s. 418; 1998, c. 16, s. 309; 1999, c. 83, s. 333; 1999, c. 14, s. 30; 2000, c. 25, s. 26; 2000, c. 56, s. 218; 2001, c. 51, s. 258; 2001, c. 53, s. 272; 2002, c. 9, s. 151; 2003, c. 2, s. 307; 2002, c. 45, s. 621; 2004, c. 37, s. 90; 2005, c. 1, s. 347; 2005, c. 38, s. 362; 2007, c. 12, s. 317; 2009, c. 5, s. 595; 2011, c. 6, s. 232; 2011, c. 34, s. 140; 2012, c. 28, s. 29; 2013, c. 10, s. 216; 2015, c. 21, s. 615; 2015, c. 36, s. 201; 2017, c. 29, s. 244; 2018, c. 18, s. 58; 2018, c. 18, s. 74; 2019, c. 14, s. 532; 2020, c. 1, s. 309; 2020, c. 16, s. 196; 2021, c. 14, s. 220; 2021, c. 18, s. 173.
1. For the purposes of this Title and the regulations made under it, unless the context indicates otherwise,
admission means a right of entry or access to, or attendance at, a place of amusement, a seminar, an activity or an event;
administrator of a pooled registered pension plan has the meaning assigned to “administrator” by the first paragraph of section 965.0.19 of the Taxation Act (chapter I-3);
amount means money, property or a service, expressed in terms of the amount of money or the value in terms of money of the property or service;
asset management service means a service (other than a prescribed service) rendered by a particular person in respect of the assets or liabilities of another person that is a service of
(a)  managing or administering the assets or liabilities, irrespective of the level of discretionary authority the particular person has to manage some or all of the assets or liabilities,
(b)  providing research, analysis, advice or reports in respect of the assets or liabilities,
(c)  determining which assets or liabilities are to be acquired or disposed of, or
(d)  acting to realize performance targets or other objectives in respect of the assets or liabilities;
bank means a bank or an authorized foreign bank within the meaning of section 2 of the Bank Act (R.S.C. 1985, c. B-1);
basic tax content, at a particular time, of property of a person means the amount determined by the formula

(A − B) × C,
where
(1)  A is the total of
(a)  the tax that was payable by the person in respect of the last acquisition or bringing into Québec of the property by the person,
(b)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the person was a registrant, that the property was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in,
(c)  the tax that would have been payable by the person in respect of the last bringing into Québec of the property by the person but for the fact that the property was brought into Québec for supply,
(d)  the tax that was payable by the person in respect of an improvement to the property acquired, or brought into Québec, by the person after the property was last acquired or brought into Québec by the person,
(e)  the tax that would have been payable by the person in respect of the bringing into Québec of an improvement to the property but for the fact that the person was a registrant, that the improvement was brought into Québec by the person for consumption or use exclusively in the course of commercial activities of the person and that the person would have been entitled to claim an input tax refund had the person paid the tax in respect of the bringing in after the property was last acquired or brought into Québec by the person,
(f)  the tax under section 16 that would have been payable by the person in respect of the last acquisition of the property by the person or in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for sections 54.1, 75.1, 75.3 to 75.9 — in the case of property acquired under an agreement for a qualifying supply that was not, immediately before that acquisition, capital property of the supplier — and 80, or the fact that the property or improvement was acquired by the person for consumption, use or supply exclusively in the course of commercial activities,
(g)  the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of the last acquisition of the property by the person, and the tax under section 18 or section 18.0.1 that would have been payable by the person in respect of an improvement to the property acquired by the person after the property was last acquired or brought into Québec by the person, but for the fact that the person had acquired the property or improvement for consumption, use or supply exclusively in the course of commercial activities of the person, and
(h)  the total of all amounts each of which is determined by the formula

D × E × F/G,

where
i.  D is an amount of tax (other than tax that the person was exempt from paying under any other Act or law) under subsection 1 of section 165 of the Excise Tax Act (R.S.C. 1985, c. E-15) or section 212 or 218 of that Act, in relation to the property, referred to in any of subparagraphs i to iii of the description of A in paragraph a of the definition of “basic tax content” in subsection 1 of section 123 of that Act, that became payable, or would have so become payable in the circumstances described in that subparagraph, by the person while the person was a selected listed financial institution, or while the person would have been such a financial institution for the purposes of that Act if Québec were a participating province, within the meaning of that subsection 1,
ii.  E is the percentage referred to in subparagraph 3 of the second paragraph of section 433.16 for the person’s taxation year that includes the time the amount referred to in subparagraph i so became payable, or would have so become payable, or the percentage taken into account in determining the value of A in the formula in the first paragraph of section 433.16.2 for the reporting period that includes that time,
iii.  F is the tax rate specified in the first paragraph of section 16, and
iv.  G is the tax rate specified in subsection 1 of section 165 of the Excise Tax Act;
(2)  B is the total of
(a)  all taxes referred to in any of subparagraphs a to g of paragraph 1 that the person was exempt from paying under any other Act or law,
(a.1)  all taxes (other than tax referred to in subparagraph a) under the first paragraph of section 16 or 17 referred to in any of subparagraphs a to g of paragraph 1 that became payable by the person, or would have so become payable in the circumstances described in that subparagraph, while the person was a selected listed financial institution,
(b)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs a and d of paragraph 1 that the person was entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if the property or improvement had been acquired for use exclusively in activities that are not commercial activities, and
(c)  all amounts (other than input tax refunds and amounts referred to in subparagraphs a and a.1) in respect of tax referred to in subparagraphs b, c and e to g of paragraph 1 that the person would have been entitled to recover by way of rebate, refund or otherwise under this or any other Act or law or would have been entitled to recover if that tax had been payable and the property or improvement had been acquired for use exclusively in activities that are not commercial activities; and
(3)  C is the lesser of 1 and

H/I,

where
(1)   H is the fair market value of the property at the particular time, and
(2)  I is the total of
(a)  the value of the consideration for the last supply of the property to the person or, where the property was last brought into Québec by the person, the value of the property within the meaning of section 17, and
(b)  where the person acquires, or brings into Québec, an improvement to the property after the property was last acquired or brought in, the total of all amounts each of which is the value of the consideration for the supply to the person of such an improvement or, if the improvement is property that was brought into Québec by the person, the value of the property within the meaning of section 17;
builder of a residential complex or of an addition to a multiple unit residential complex means a person who
(1)  at a time when the person has an interest in the immovable on which the complex is situated, carries on or engages another person to carry on for the person
(a)  in the case of an addition to a multiple unit residential complex, the construction of the addition,
(b)  (subparagraph repealed);
(c)  in any other case, the construction or substantial renovation of the complex,
(2)  acquires an interest in the complex at a time when
(a)  in the case of an addition to a multiple unit residential complex, the addition is under construction, and
(b)  in any other case, the complex is under construction or substantial renovation,
(3)  in the case of a mobile home or floating home, makes a supply of the home before the home has been used or occupied by any individual as a place of residence,
(4)  acquires an interest in the complex for the primary purpose of making one or more supplies of the complex or parts thereof or interests therein by way of sale, or making one or more supplies of the complex or parts thereof by way of lease, licence or similar arrangement to persons other than to individuals who are acquiring the complex or parts otherwise than in the course of a business or an adventure or concern in the nature of trade
(a)  in the case of a complex held in co-ownership or residential unit held in co-ownership at a time when the declaration of co-ownership relating to the residential complex is not yet entered in the land register, or
(b)  in any case, before the complex has been occupied by an individual as a place of residence or lodging, or
(5)  in any case, is deemed under section 220 to be a builder of the complex;
however, builder does not include
(6)  an individual described in paragraph 1, 2 or 4 who otherwise than in the course of a business or an adventure or concern in the nature of trade,
(a)  carries on the construction or substantial renovation of the complex,
(b)  engages another person to carry on the construction or substantial renovation of the complex for the individual, or
(c)  acquires the complex or an interest in it,
(7)  an individual described in paragraph 3 who makes a supply of a mobile home or floating home otherwise than in the course of a business or an adventure or concern in the nature of trade, or
(8)  a person described in any of paragraphs 1 to 3 whose only interest in the complex is a right to purchase the complex or an interest in it from a builder of the complex;
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, whether the activity or undertaking is engaged in for profit or not, and any activity engaged in on a regular or continuous basis that involves the supply of property by way of lease, licence or similar arrangement, but does not include an office or employment;
calendar quarter means a period of three months beginning on the first day of January, April, July or October in each calendar year;
Canadian specified supplier has the meaning assigned by section 477.2;
capital property, in respect of a person, means property that is, or that would be if the person were a taxpayer under the Taxation Act (chapter I-3), capital property of the person within the meaning of that Act, other than property described in Class 12, 14, 14.1 or 44 of Schedule B to the Regulation respecting the Taxation Act (chapter I-3, r. 1);
carrier means a person who supplies a freight transportation service within the meaning of section 193;
charity means a registered charity or a registered Canadian amateur athletic association, within the meaning assigned by section 1 of the Taxation Act, but does not include a public institution;
closely related group has the meaning assigned by section 330;
commercial activity of a person means
(1)  a business carried on by the person, other than a business carried on without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the business involves the making of exempt supplies by the person,
(2)  an adventure or concern of the person in the nature of trade, other than an adventure or concern engaged in without a reasonable expectation of profit by an individual, a personal trust or a partnership, all of the members of which are individuals, except to the extent to which the adventure or concern involves the making of exempt supplies by the person, and
(3)  the making of a supply, other than an exempt supply, by the person of an immovable of the person, including anything done by the person in the course of or in connection with the making of the supply;
commercial service, in respect of corporeal movable property, means any service in respect of the property other than a service of shipping the property supplied by a carrier and a financial service;
complex held in co-ownership means a residential complex that contains more than one residential unit held in co-ownership;
consideration includes any amount that is payable for a supply by operation of law;
consumer of property or a service means an individual who acquires, or brings into Québec, the property or service at his expense for his personal consumption, use or enjoyment or the personal consumption, use or enjoyment of any other individual, but does not include an individual who acquires, or brings into Québec, the property or service for consumption, use or supply in the course of the commercial activities of the individual or other activities in the course of which the individual makes exempt supplies;
continuous transmission commodity means electricity, crude oil, natural gas, or any corporeal movable property, that is transportable by means of a wire, pipeline or other conduit;
convention means a formal meeting or assembly that is not open to the general public, but does not include a meeting or assembly the principal purpose of which is
(1)  to provide any type of amusement, entertainment or recreation,
(2)  to conduct contests or games of chance, or
(3)  to transact the business of the convenor or attendees
(a)  in the course of a trade show that is open to the general public, or
(b)  otherwise than in the course of a trade show;
convention facility means an immovable that is acquired by way of lease, licence or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site for the convention;
cooperative corporation means a cooperative housing corporation and any other cooperative corporation within the meaning of subsection 2 of section 136 of the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.));
cooperative housing corporation means a corporation that was incorporated, by or under the laws of Québec, another province, the Northwest Territories, the Yukon Territory, Nunavut or Canada, providing for the establishment of the corporation or respecting the establishment of cooperative corporations, for the purpose of making supplies by way of lease, licence or similar arrangement of residential units to its members for the purpose of their occupancy as places of residence for individuals where
(1)  the statutes by or under which it was incorporated, its charter, articles of association or by-laws or its contracts with its members require that the activities of the corporation be engaged in at or near cost after providing for reasonable reserves and hold forth the prospect that surplus funds arising from those activities will be distributed among its members in proportion to patronage,
(2)  none of its members, except other cooperative corporations, have more than one vote in the conduct of the affairs of the corporation, and
(3)  at least 90% of its members are individuals or other cooperative corporations and at least 90% of its shares are held by such persons;
credit note means a credit note issued under section 449;
credit union has the meaning assigned by section 797 of the Taxation Act to the expression savings and credit union and also includes a deposit insurance corporation described in paragraph b of section 804 of that Act;
debit note means a debit note issued under section 449;
debt security means a right to be paid money and includes a deposit of money, but does not include a lease, licence or similar arrangement for the use of, or the right to use, property other than a financial instrument;
designated municipal property has the meaning assigned by subsection 1 of section 123 of the Excise Tax Act;
direct cost of a supply of corporeal movable property or a service means the total of all amounts each of which is the consideration paid or payable by the supplier
(1)  for the property or service if it was purchased by the supplier for the purpose of making a supply by way of sale of the property or service, or
(2)  for an article or material, other than capital property of the supplier, that was purchased by the supplier, to the extent that the article or material is to be incorporated into or is to form a constituent or component part of the property, or is to be consumed or expended