T-0.1 - Act respecting the Québec sales tax

Section 239.2 Disposition versions

1997-12-19

239.2. (Repealed).

1994, c. 22, s. 493; 1995, c. 1, s. 283; 1997, c. 85, s. 559.

1995-01-30

239.2. For the purposes of sections 239.1, 257 to 259, 261, 262, 265 and 273, a registrant who is the recipient of a taxable supply of movable property or a service made outside Québec is deemed to have paid at the time referred to in paragraph 1 tax in respect of the supply equal to 6.5 % of the value of the consideration for the supply as determined in accordance with section 18, and to have claimed, in the return to be filed under Chapter VIII by the registrant for the reporting period of the registrant that includes that time, an input tax refund in respect of the property or service equal to that tax if,

(1)  but for the fact that the registrant was acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the registrant, tax in respect of the supply would have become payable by the registrant at any time under section 18; and

(2)  the registrant, in the case of a supply of movable property, acquired the property for use as capital property, or in any case, acquired the property or service for consumption or use in improving capital property of the registrant that was used at that time exclusively in commercial activities of the registrant.

1994, c. 22, s. 493; 1995, c. 1, s. 283.

1994-06-17

239.2. For the purposes of sections 239.1, 257 to 259, 261, 262, 265 and 273, a registrant who is the recipient of a taxable supply of movable property or a service made outside Québec is deemed to have paid at the time referred to in subparagraph 1 tax in respect of the supply calculated at the rate specified in the second paragraph on the value of the consideration for the supply as determined for the purposes of section 18, and to have claimed, in the return to be filed under Chapter VIII by the registrant for the reporting period of the registrant that includes that time, an input tax refund in respect of the property or service equal to that tax if,

(1)  but for the fact that the registrant was acquiring the property or service for consumption, use or supply exclusively in the course of commercial activities of the registrant, tax in respect of the supply would have become payable by the registrant at any time under section 18; and

(2)  the registrant, in the case of a supply of movable property, acquired the property for use as capital property, or in any case, acquired the property or service for consumption or use in improving capital property of the registrant that was used at that time exclusively in commercial activities of the registrant.

The rate of tax referred to in the first paragraph is the rate that would be applicable under section 16 in respect of the supply if the supply were made in Québec.

1994, c. 22, s. 493.