I-1 - Retail Sales Tax Act

Section 7.0.2 Disposition versions

1993-06-15

7.0.2. Where an individual resident in Québec brings or causes to be brought into Québec any movable property from outside Canada, other than an alcoholic beverage or a road vehicle within the meaning of the Highway Safety Code (chapter C-24.2), for use or consumption by himself or by another person at his expense otherwise than exclusively in the course of his commercial activities, the following rules apply:

(a)  notwithstanding section 7, the individual shall pay the tax provided for in the said section immediately after arrival of the property in Québec;

(b)  the tax provided for in section 7 does not apply in respect of the property so brought into Québec to the extent that the tax provided for in section 17 of the Act respecting the Québec sales tax (chapter T-0.1) would not be payable in respect thereof by reason of the application of section 81 of the said Act if the said Act were in force.

1993, c. 19, s. 8.