I-1 - Retail Sales Tax Act

Section 10 Disposition versions

1985-06-20

10. (Replaced).

1976, c. 20, s. 1; 1983, c. 20, s. 1; 1983, c. 44, s. 9; 1985, c. 25, s. 4.

1983-12-21

10. Every person who employs for his use or consumption any movable property he has produced for one of the purposes provided in paragraph y of section 17 shall, on the date when he begins to use it or consume it for another purpose, pay the tax provided for in the first paragraph of section 6, on the value of the property referred to in paragraph y of the said section 17 and, where applicable, the tax provided for in the second paragraph of the said section 6 in respect of the same property.

However, this section does not apply if the property produced has not been used in Québec and has been taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

1976, c. 20, s. 1; 1983, c. 20, s. 1; 1983, c. 44, s. 9.

1983-06-23

10. Every person who employs for his use or consumption any moveable property he has produced for one of the purposes provided in paragraph y of section 17 must, on the date when he begins to use it or consume it for another purpose, pay to the Minister, on the value of the property contemplated in the said paragraph, a tax at the rate provided for by section 6.

However, this section does not apply if the property produced has not been used in Québec and has been taken or shipped out of Québec for use or consumption as part of the carrying on of the person’s undertaking.

1976, c. 20, s. 1; 1983, c. 20, s. 1.

1977-12-31

10. Every person who employs for his use or consumption any moveable property he has produced for one of the purposes provided in paragraph y of section 17 must, on the date when he begins to use it or consume it for another purpose, pay to the Minister, on the value of the property contemplated in the said paragraph, a tax at the rate provided for by section 6.

1976, c. 20, s. 1.