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

Section 24.1r1 Disposition versions

2012-09-01

24.1R1. Subject to section 677R10, for the purposes of section 24.1 of the Act, the following property is prescribed corporeal movable property:

(1)  a newspaper, book, periodical, magazine and any other similar publication, other than a publication referred to in paragraph 1 of section 81 of the Act or that would, with the necessary modifications, be referred to in that paragraph if it came from outside Canada; and

(2)  an audio recording that relates to a publication referred to in paragraph 1 and that accompanies the publication when it is submitted to the Canada Post Corporation or to a customs officer within the meaning of the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.)).

O.C. 1463-2001, s. 5.