T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 178r14 Disposition versions

2017-04-12

178R14. A fishing vessel that is supplied to a person by way of sale in Québec, or by way of sale outside Québec and brought into Québec by the person, for use by the person in commercial fishing, is prescribed property where the following information is provided:

(1)  the registration number assigned to the person under section 415 or 415.0.6 of the Act;

(2)  a declaration signed by the person that he intends to use the vessel in commercial fishing;

(3)  the number of a commercial fishing licence of the person:

(a)  in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans, other than a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid;

(b)  in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans, other than a Category D, P or Z licence;

(c)  in the case of commercial fishing in the Yukon Territory, the Northwest Territories or the Territory of Nunavut, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans; or

(d)  in the case of an inland fishery, a commercial fishing licence that was issued to the person by the Minister of Agriculture, Fisheries and Food;

(4)  in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans.

The information mentioned in the first paragraph shall be provided:

(1)  to the supplier at the moment of the sale, in the case of a supply made in Québec;

(2)  to the Minister immediately after the vessel is brought into Québec, in the case of a supply made in Canada elsewhere than in Québec; or

(3)  to the customs office from which the vessel is released at the time of the accounting or the interim accounting for the vessel in accordance with section 32 of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), in the case of an importation.

O.C. 1607-92, s. 178R14; O.C. 1108-95, s. 4; O.C. 1463-2001, s. 51; O.C. 229-2014, s. 8; O.C. 321-2017, s. 2.

2014-03-19

178R14. A fishing vessel that is supplied to a person by way of sale in Québec, or by way of sale outside Québec and brought into Québec by the person, for use by the person in commercial fishing, is prescribed property where the following information is provided:

(1)  the registration number assigned to the person under section 415 of the Act;

(2)  a declaration signed by the person that he intends to use the vessel in commercial fishing;

(3)  the number of a commercial fishing licence of the person:

(a)  in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans, other than a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid;

(b)  in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans, other than a Category D, P or Z licence;

(c)  in the case of commercial fishing in the Yukon Territory, the Northwest Territories or the Territory of Nunavut, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans; or

(d)  in the case of an inland fishery, a commercial fishing licence that was issued to the person by the Minister of Agriculture, Fisheries and Food;

(4)  in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans.

The information mentioned in the first paragraph shall be provided:

(1)  to the supplier at the moment of the sale, in the case of a supply made in Québec;

(2)  to the Minister immediately after the vessel is brought into Québec, in the case of a supply made in Canada elsewhere than in Québec; or

(3)  to the customs office from which the vessel is released at the time of the accounting or the interim accounting for the vessel in accordance with section 32 of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), in the case of an importation.

O.C. 1607-92, s. 178R14; O.C. 1108-95, s. 4; O.C. 1463-2001, s. 51; O.C. 229-2014, s. 8.

2012-09-01

178R14. A fishing vessel that is supplied to a person by way of sale in Québec, or by way of sale outside Québec and brought into Québec by the person, for use by the person in commercial fishing, is prescribed property where the following information is provided:

(1)  the registration number assigned to the person under section 415 of the Act;

(2)  a declaration signed by the person that he intends to use the vessel in commercial fishing;

(3)  the number of a commercial fishing licence of the person:

(a)  in the case of commercial fishing on the Atlantic coast of Canada, a licence that was issued to the person by the Department of Fisheries and Oceans, other than a licence to harvest marine plants or to fish for mussels, oysters, shark, smelt or squid;

(b)  in the case of commercial fishing on the Pacific coast of Canada, a licence that was issued to the person, or that was issued in respect of the vessel, by the Department of Fisheries and Oceans, other than a Category D, P or Z licence;

(c)  in the case of commercial fishing in the Yukon Territory or the Northwest Territories, a commercial fishing licence that was issued to the person by the Department of Fisheries and Oceans; or

(d)  in the case of an inland fishery, a commercial fishing licence that was issued to the person by the Minister of Agriculture, Fisheries and Food;

(4)  in the case of commercial fishing on the Atlantic coast of Canada, the number set out in the registration card issued in respect of the vessel by the Department of Fisheries and Oceans.

The information mentioned in the first paragraph shall be provided:

(1)  to the supplier at the moment of the sale, in the case of a supply made in Québec;

(2)  to the Minister immediately after the vessel is brought into Québec, in the case of a supply made in Canada elsewhere than in Québec; or

(3)  to the customs office from which the vessel is released at the time of the accounting or the interim accounting for the vessel in accordance with section 32 of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)), in the case of an importation.

O.C. 1607-92, s. 178R14; O.C. 1108-95, s. 4; O.C. 1463-2001, s. 51.