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I-1 - Retail Sales Tax Act

Section 10.1
Disposition versions

Full text
10.1. Every person who has purchased or produced in Québec or brought into Québec movable property contemplated in paragraph z of section 17 which is rolling-stock, excluding railway equipment, shall pay a tax at the rate provided in section 6 on the value of the rolling-stock on the earlier of the following dates:
(a)  the day he begins to use the rolling-stock on a public road, or
(b)  the last day of the first 12-month period in which the person uses the rolling-stock mainly for purposes other than those provided in paragraph z of section 17.
For the purposes of the first paragraph, the value of the rolling-stock means the market value of the rolling-stock determined as on the day the tax becomes payable.
In addition, every person who has purchased or produced in Québec or brought into Québec railway equipment used only in a quarry or mine for the purposes of working that quarry or mine shall, when he begins to use the property for any other purpose or elsewhere than in that quarry or mine pay a tax at the rate provided in section 6 on the market value of the property at that time.
The market value of a property, determined in accordance with this section, includes an amount equal to the tax that would be paid or payable by the person under Part IX of the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) in respect of the property if it was acquired by him at that time for consideration equal to such value, determined without reference to the input tax credit provided for in that Part in respect of such property.
1983, c. 44, s. 10; 1985, c. 25, s. 6; 1988, c. 4, s. 9; 1989, c. 5, s. 9; 1990, c. 7, s. 2; 1990, c. 60, s. 10.
10.1. Every person who has purchased or produced in Québec or brought into Québec movable property contemplated in paragraph z of section 17 which is rolling-stock, excluding railway equipment, shall pay a tax at the rate provided in section 6 on the value of the rolling-stock on the earlier of the following dates:
(a)  the day he begins to use the rolling-stock on a public road, or
(b)  the last day of the first twelve-month period in which the person uses the rolling-stock mainly for purposes other than those provided in paragraph z of section 17.
For the purposes of the first paragraph, the value of the rolling-stock means the market value of the rolling-stock determined as on the day the tax becomes payable.
In addition, every person who has purchased or produced in Québec or brought into Québec railway equipment used only in a quarry or mine for the purposes of working that quarry or mine shall, when he begins to use the property for any other purpose or elsewhere than in that quarry or mine pay a tax at the rate provided in section 6 on the market value of the property at that time.
1983, c. 44, s. 10; 1985, c. 25, s. 6; 1988, c. 4, s. 9; 1989, c. 5, s. 9; 1990, c. 7, s. 2.
10.1. Every person who has purchased or produced in Québec or brought into Québec movable property contemplated in paragraph z of section 17 which is rolling-stock only employed out of public roads for the purposes of carrying on mine or timber business, within the meaning of sections 18.3 and 18.4, excluding railway material, shall, at the time he begins to use the property for any other purpose or on a public road, pay a tax at the rate provided in section 6 on the market value of the property at that time.
The same applies in respect of a person who has purchased or produced in Québec or brought into Québec railway equipment used only in a quarry or mine for the purposes of working that quarry or mine when he begins to use the property for any other purpose or elsewhere than in that quarry or mine.
1983, c. 44, s. 10; 1985, c. 25, s. 6; 1988, c. 4, s. 9; 1989, c. 5, s. 9.
10.1. Every person who has purchased or produced in Québec or brought into Québec movable property contemplated in paragraph z of section 17 which is rolling-stock used solely elsewhere than on public roads for purposes of mining or forest operations, within the meaning of the regulations, excluding railway equipment, shall, at the time he begins to use the property for any other purpose or on a public road, pay a tax at the rate provided in section 6 on the market value of the property at that time.
The same applies in respect of a person who has purchased or produced in Québec or brought into Québec railway equipment used only in a quarry or mine for the purposes of working that quarry or mine when he begins to use the property for any other purpose or elsewhere than in that quarry or mine.
1983, c. 44, s. 10; 1985, c. 25, s. 6; 1988, c. 4, s. 9.
10.1. Every person who, after 10 May 1983, has purchased or produced in Québec or brought into Québec movable property contemplated in paragraph z of section 17 which is rolling-stock used solely elsewhere than on public roads for purposes of mining or forest operations, within the meaning of the regulations, excluding railway equipment, shall, at the time he begins to use the property for any other purpose or on a public road, pay a tax at the rate provided in the first paragraph of section 6 on the market value of the property at that time.
The same applies in respect of a person who, after 10 May 1983, has purchased or produced in Québec or brought into Québec railway equipment used only in a quarry or mine for the purposes of working that quarry or mine when he begins to use the property for any other purpose or elsewhere than in that quarry or mine.
1983, c. 44, s. 10; 1985, c. 25, s. 6.
10.1. Every person who, after 10 May 1983, has purchased or produced in Québec or brought into Québec movable property contemplated in paragraph z of section 17 which is rolling-stock used solely elsewhere than on public roads for purposes of mining and forest operations within the meaning of the regulations, excluding railway equipment, shall, at the time he begins to use the property for any other purpose or on a public road, pay a tax at the rate provided in the first paragraph of section 6 on the value of the property at that time.
The same applies in respect of a person who, after 10 May 1983, has purchased or produced in Québec or brought into Québec railway equipment used only in a quarry or mine for the purposes of working that quarry or mine when he begins to use the property for any other purpose or elsewhere than in that quarry or mine.
1983, c. 44, s. 10.
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