T-0.1 - Act respecting the Québec sales tax

Section 148 Disposition versions

2015-10-21

148. A supply by way of sale made by a public service body (other than a municipality) to a recipient of corporeal movable property (other than capital property of the body or, if the body is a person designated to be a municipality for the purposes of subdivision 5 of Division I of Chapter VII, designated municipal property), or of a service purchased by the body for the purpose of making a supply by way of sale of the service, is exempt if the total charge for the supply is equal to the usual charge by the body for such supplies to such recipients and

(1)  if the body does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, or could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the body charges the recipient an amount as tax in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and without reference to any tax that became payable under this Title at a time when the body was a registrant.

1991, c. 67, s. 148; 1994, c. 22, s. 434; 1997, c. 85, s. 495; 2001, c. 53, s. 302; 2012, c. 28, s. 54; 2015, c. 21, s. 653.

2013-01-01

148. A supply by way of sale made by a public service body to a recipient of corporeal movable property, other than capital property of the body, or of a service purchased by the body for the purpose of making a supply by way of sale of the service is exempt, where the total charge for the supply is equal to the usual charge by the body for such supplies to such recipients and

(1)  if the body does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, or could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the body charges the recipient an amount as tax in respect of the supply, the consideration for the supply does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) and without reference to any tax that became payable under this Title at a time when the body was a registrant.

1991, c. 67, s. 148; 1994, c. 22, s. 434; 1997, c. 85, s. 495; 2001, c. 53, s. 302; 2012, c. 28, s. 54.

2001-12-20

148. A supply by way of sale made by a public service body to a recipient of corporeal movable property, other than capital property of the body, or of a service purchased by the body for the purpose of making a supply by way of sale of the service is exempt, where the total charge for the supply is equal to the usual charge by the body for such supplies to such recipients and

(1)  if the body does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, or could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the body charges the recipient an amount as tax in respect of the supply, the consideration for the supply, determined without reference to tax imposed under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15), does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax imposed under Part IX of the Excise Tax Act and without reference to any tax that became payable under this Title at a time when the body was a registrant.

1991, c. 67, s. 148; 1994, c. 22, s. 434; 1997, c. 85, s. 495; 2001, c. 53, s. 302.

1997-12-19

148. A supply by way of sale made by a public service body to a recipient of corporeal movable property, other than capital property of the body, or of a service purchased by the body for the purpose of making a supply by way of sale of the service is exempt, where the total charge for the supply is equal to the usual charge by the body for such supplies to such recipients and

(1)  if the body does not charge the recipient any amount as tax in respect of the supply, the total charge for the supply does not, or could not reasonably be expected to, exceed the direct cost of the supply; and

(2)  if the body charges the recipient an amount as tax in respect of the supply, the consideration for the supply determined without reference to tax paid or payable under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) does not, and could not reasonably be expected to, equal or exceed the direct cost of the supply determined without reference to tax paid or payable under Part IX of the Excise Tax Act.

1991, c. 67, s. 148; 1994, c. 22, s. 434; 1997, c. 85, s. 495.

1994-06-17

148. The following supplies made by a public service body are exempt where the value of the consideration for the supply paid or payable by the recipient is equal to the usual charge by the body for such supplies to such recipients and does not, or could not reasonably be expected to, exceed the direct cost of the supply:

(1)  a supply of a service where the supply is made in the course of a business of making supplies of the service;

(2)  a supply of corporeal movable property, other than capital property of the body, made by way of sale; or

(3)  a supply of corporeal movable property made by way of lease, licence or similar arrangement under an agreement in writing entered into before 28 March 1991.

1991, c. 67, s. 148; 1994, c. 22, s. 434.

1992-07-01

148. A supply made by a public service body of a service, where the supply is made in the course of a business of making supplies of the service, or of corporeal movable property, is exempt where the value of the consideration for the supply paid or payable by the recipient is equal to the usual charge by the body for such supplies to such recipients and does not, or could not reasonably be expected to, exceed the direct cost of the supply.

1991, c. 67, s. 148.