News and Insights

Revenu Quebec TVQ.133-1/R1, “Supply of food products to educational institutions”

Tax Development Jul 13, 2008

The province revised this interpretation bulletin to correct an error in the table presented in paragraph 29 (line 10).

Revenu Quebec TVQ.386-2/R1, “Private colleges that qualify for a partial Quebec sales tax rebate within the context of a subsidy program” 

This interpretation bulletin was recently revised by the province to reflect amendments to the definitions of “public college” and “selected public service body”, which apply after April 23, 1996, for purposes of calculating the partial rebate available for these institutions under section 386 of the Act respecting the Quebec sales tax. 

Revenue Quebec TVQ.519-1, “Automobile insurance” 

The province has recently issued this bulletin to explain how the Act respecting the Quebec sales tax applies to automobile insurance premiums. The bulletin details which types of vehicle insurance are taxable and the rate applicable to each type of insurance. In addition, special circumstances are discussed including commercial multi-peril insurance, loan insurance, rental vehicle insurance and replacement guarantee insurance in the event of theft or total loss.

Please note that the previous four publications are not available on Revenu Quebec’s web site, but clients of Ryan may request a copy by callingthe Ryan TaxDirect® line.

Alberta Finance and Enterprise, Tax and Revenue Administration FT-3R1, “Alberta Fuel Tax Act Information Circular - Fuel Tax Exemption Certificates”

Alberta recently revised this circular that has been issued to assist taxpayers in understanding which consumers are eligible to apply for an exemption certificate for the purchase of either clear or marked fuel exempt ofthe Fuel Tax.