I-1 - Retail Sales Tax Act

Section 18.3 Disposition versions

1990-04-11

18.3. For the purposes of paragraphs y, z and aa of section 17 and of this section, the following mean:

(a)  “production equipment” :

i.  machinery, tools, equipment and accessories, except rolling-stock;

ii.  molds, dies, photographic or cinematographic films, magnetic or video tapes and other property of the same nature;

iii.  plans, drawings, models and prototypes including rolling-stock used as a prototype;

iv.  component or spare parts of the property contemplated in subparagraphs i to iii and vii;

v.  material to manufacture or repair the property contemplated in subparagraphs i to iv and vii;

vi.  explosives and the material to manufacture them;

vii.  rolling-stock only employed out of public roads, except railway equipment which is not only used solely in a mine or quarry for the purposes of the exploitation of this mine or quarry and except any automobile, aircraft or boat;

but does not include equipment for the air conditioning, lighting, heating or ventilation of production premises and any returnable property which is used for the delivery or transportation of merchandise;

(b)  “rolling-stock” :

i.  every self-propelled vehicle;

ii.  every property normally powered otherwise than by human muscular strength;

iii.  all that which is attached to a property contemplated in subparagraphs i and ii or intended to be so;

(c)  “production” : all those activities consisting of the assembling, processing or conditioning of property from which is derived other property that is different from the first property by its nature or characteristics, the restoring of movable property by its owner, the taping of pictures or the recording of sound and the generating of electricity, the building and maintenance of forest access roads in the course of carrying on a timber business, the piling up, at a first point of depot, of residues of carrying on mine business derived from the first stage of concentration, including, whenever performed by the same person in conjunction with the preceding activities:

i.  the generation or transformation of any form of energy;

ii.  the detecting, measurement, treatment, reduction or elimination of water, soil or air pollution which is attributable to the production of movable property;

iii.  the transport to a first point of depot of refuse or waste derived from production;

iv.  the quality control of the property being produced or the control of the production material;

v.  the cleaning, screening, sifting, wrapping, packing or putting into containers;

but does not include the storage of finished products or the assembly, transformation or preparation of movable property by a retail business;

(d)  “automobile” :

i.  a passenger vehicle: a self-propelled vehicle, other than a truck, a minibus, an all-terrain vehicle or a snowmobile, designed for the transportation of not more than nine occupants at a time;

ii.  a truck: a self-propelled vehicle, other than a minibus, a bus, an all-terrain vehicle or a snowmobile, having a net mass not in excess of 3,000 kg, with the characteristics of a truck, a pickup or a small van;

iii.  a minibus: a self-propelled vehicle, other than a bus or an all-terrain vehicle, of the small van type designed for the transportation of more than seven occupants at a time;

iv.  a bus: a self-propelled vehicle designed for the transportation of more than nine occupants at a time;

v.  an all-terrain vehicle: a self-propelled vehicle having two or more wheels and a net mass not in excess of 450 kg and designed to run on unworked surfaces;

vi.  a snowmobile: a self-propelled vehicle constructed mainly for travel on snow or ice, with or without steering skis or runners and driven by an endless track in contact with the ground;

vii.  all that which is attached to a property contemplated in subparagraphs i to vi or intended to be so;

(e)  “net mass” : the mass of a self-propelled vehicle indicated by the manufacturer at the time of shipping or the mass indicated on the weighing certificate where the self-propelled vehicle has been modified or is equipped with an accessory or device to cause it to conform to the special use for which it has been designed.

1989, c. 5, s. 10; 1990, c. 7, s. 5.

1989-04-06

18.3. For the purposes of paragraphs z and aa of section 17 and of this section, the following mean:

(a)  “production equipment” :

i.  machinery, tools, equipment and accessories;

ii.  molds, dies, photographic or cinematographic films, magnetic or video tapes and other property of the same nature;

iii.  plans, drawings, models and prototypes;

iv.  component or spare parts of the property contemplated in subparagraphs i to iii and vii;

v.  material to manufacture or repair the property contemplated in subparagraphs i to iv and vii;

vi.  explosives and the material to manufacture them;

vii.  rolling-stock only employed out of public roads for the purposes of carrying on mine or timber business, except railway material which is not only used solely in a mine or quarry for the purposes of the exploitation of this mine or quarry, as well as rolling-stock used as prototypes,

but does not include equipment for the air conditioning, lighting, heating or ventilation of production premises, rolling-stock used for purposes other than those described in subparagraph vii and any returnable property which is used for the delivery or transportation of merchandise;

(b)  “rolling-stock” :

i.  every self-propelled vehicle and includes, inter alia, an aircraft, a locomotive, a tractor and a truck;

ii.  every property normally powered otherwise than by human muscular strength;

iii.  all that which is attached to a property contemplated in subparagraphs i and ii or intended to be so,

but does not include bridge cranes;

(c)  “production” : all those activities consisting of the assembling, processing or conditioning of property from which are derived other property that is different from the first ones by their nature or characteristics, the restoring of movable property by their owner, the taping of pictures or the recording of sound and the generating of electricity including, whenever performed by the same person in conjunction with the preceding activities:

i.  the generation or transformation of any form of energy;

ii.  the detecting, measurement, treatment, reduction or elimination of water, soil or air pollution which is attributable to the production of movable property;

iii.  the transport to a first point of depot of refuse or waste derived from production;

iv.  the quality control of the property being produced or the control of the production material;

v.  the cleaning, screening, sifting, wrapping, packing or putting into containers;

but does not include the storage of finished products or the assembly, transformation or preparation of movable property by a retail business.

1989, c. 5, s. 10.