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

Full text
81R1. For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:
(1)  goods on which a duty of excise is imposed under the Excise Act (R.S.C. 1985, c. E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, and wine;
(2)  goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;
(3)  goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (S.C. 1997, c. 36);
(4)  goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;
(5)  goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.
O.C. 1607-92, s. 81R1; O.C. 1463-2001, s. 6; I.N. 2020-06-14.
81R1. For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:
(1)  goods on which a duty of excise is imposed under the Excise Act (R.S.C. 1985, c. E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, and wine;
(2)  goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;
(3)  goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (R.S.C. 1985, c. 41, (3rd Supplement));
(4)  goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;
(5)  goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.
O.C. 1607-92, s. 81R1; O.C. 1463-2001, s. 6.