T-0.1 - Act respecting the Québec sales tax

Section 40 Disposition versions

2009-06-04

40. The supply of the following rights is deemed not to be a supply:

(1)  any right to exploit any mineral deposits, peat bogs or deposits of peat or any forestry, fishery or water resources;

(2)   any right to explore relating to the deposits, peat bogs or resources referred to in subparagraph 1;

(3)  any right of entry or user relating to a right referred to in subparagraph 1 or 2;

(4)  any right to an amount computed by reference to the production, including profit, from, or to an amount computed by reference to the value of production from, the deposits, peat bogs or resources referred to in subparagraph 1; or

(5)  a right to enter or use land to generate or evaluate the feasibility of generating electricity from the sun or wind.

Any consideration paid or due, or any fee or royalty charged or reserved, in respect of a right referred to in the first paragraph is deemed not to be consideration for the right.

1991, c. 67, s. 40; 1994, c. 22, s. 387; 2009, c. 15, s. 483.

1994-06-17

40. The supply of the following rights is deemed not to be a supply:

(1)  any right to exploit any mineral deposits, peat bogs or deposits of peat or any forestry, fishery or water resources;

(2)   any right to explore relating to the deposits, peat bogs or resources referred to in subparagraph 1;

(3)  any right of entry or user relating to a right referred to in subparagraph 1 or 2; or

(4)  any right to an amount computed by reference to the production, including profit, from, or to an amount computed by reference to the value of production from, the deposits, peat bogs or resources referred to in subparagraph 1.

Any consideration paid or due, or any fee or royalty charged or reserved, in respect of a right referred to in the first paragraph is deemed not to be consideration for the right.

1991, c. 67, s. 40; 1994, c. 22, s. 387.

1992-07-01

40. The supply of the following rights is deemed not to be a supply:

(1)  any right to exploit any mineral deposits or any forestry, fishery or water resources;

(2)   any right to explore for or any right of entry or user relating to the deposits or resources referred to in subparagraph 1;

(3)  any right to an amount computed by reference to the production, including profit, from, or to an amount computed by reference to the value of production from the deposits or resources referred to in subparagraph 1.

Any consideration paid or due, or any fee or royalty charged or reserved, in respect of a right referred to in the first paragraph is deemed not to be consideration for the right.

1991, c. 67, s. 40.