T-0.1, r. 2 - Regulation respecting the Québec sales tax

Full text
17R12. The bringing into Québec of property not referred to in sections 17R3 to 17R11 that is imported in circumstances where customs duties, excise duties or excise taxes — other than the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) — are reduced, removed, relieved or remitted under a federal statute, a regulation or a remission order made under a federal statute is a prescribed circumstance.
The value of property referred to in the first paragraph shall be determined by the following formula:
A + B.
For the purposes of that formula:
(1)  A is the value for duty of the property;
(2)  B is the remaining duties payable in respect of the property.
O.C. 1607-92, s. 17R12; O.C. 1463-2001, s. 51; O.C. 1470-2002, s. 1.