T-0.1 - Act respecting the Québec sales tax

Section 341.4 Disposition versions

2015-10-21

341.4. If a public service body makes a taxable supply through a division or branch of the body and the consideration or a part of the consideration becomes due to the body at a time when the division or branch is a small supplier division or is paid to the body at such a time without having become due, the consideration or the part of the consideration, as the case may be, must not be included in calculating the tax payable in respect of the supply or in determining the threshold amount of the body under sections 462 to 462.1.1 and that supply is deemed not to have been made by a registrant.

This section does not apply in respect of the retail sale of tobacco within the meaning of the Tobacco Tax Act (chapter I-2) and in respect of

(1)  a supply of alcoholic beverages;

(2)  a supply by way of sale of an immovable;

(3)  a supply by way of sale of movable property by a municipality that is capital property of the municipality; or

(4)  a supply by way of sale of designated municipal property of a person designated to be a municipality for the purposes of subdivision 5 of Division I of Chapter VII that is capital property of the person.

However, the exception provided for in the second paragraph in respect of the supply of alcoholic beverages does not apply if the supply is made by a public service body which is not required to be registered under this Title at the time of the supply.

1994, c. 22, s. 552; 1995, c. 63, s. 416; 1997, c. 14, s. 341; 2015, c. 21, s. 691.

1997-05-22

341.4. Where a public service body makes a taxable supply, other than a supply of alcoholic beverages or of an immovable by way of sale, or other than the retail sale of tobacco within the meaning of the Tobacco Tax Act (chapter I-2), through a division or branch of the body and the consideration or a part thereof for the supply becomes due to the body at a time when the division or branch is a small supplier division or is paid to the body at such a time without having become due,

(1)  that consideration or part thereof, as the case may be, shall not be included in calculating the tax payable in respect of the supply nor in determining the threshold amount of the body under sections 462 to 462.1.1;

(2)  (subparagraph repealed);

(3)  that supply is deemed not to have been made by a registrant.

However, the exception provided for in the first paragraph in respect of the supply of alcoholic beverages does not apply if the supply is made by a public service body which is not required to be registered under this Title at the time of the supply.

1994, c. 22, s. 552; 1995, c. 63, s. 416; 1997, c. 14, s. 341.

1995-12-15

341.4. Where a public service body makes a taxable supply, other than a supply of an immovable by way of sale, through a division or branch of the body and the consideration or a part thereof for the supply becomes due to the body at a time when the division or branch is a small supplier division or is paid to the body at such a time without having become due,

(1)  that consideration or part thereof, as the case may be, shall not be included in calculating the tax payable in respect of the supply nor in determining the threshold amount of the body under sections 462 to 462.1.1;

(2)  (paragraph repealed);

(3)  that supply is deemed not to have been made by a registrant.

1994, c. 22, s. 552; 1995, c. 63, s. 416.

1994-06-17

341.4. Where a public service body makes a taxable supply, other than a supply of an immovable by way of sale, through a division or branch of the body and the consideration or a part thereof for the supply becomes due to the body at a time when the division or branch is a small supplier division or is paid to the body at such a time without having become due,

(1)  that consideration or part thereof, as the case may be, shall not be included in calculating the tax payable in respect of the supply;

(2)  no amount that became collectible or other amount or part thereof collected as or on account of tax under section 16 in respect of the supply shall be included in determining the threshold amount under sections 462 to 462.2; and

(3)  that supply is deemed not to have been made by a registrant.

1994, c. 22, s. 552.