I-1 - Retail Sales Tax Act

Section 2 Disposition versions

1991-01-01

2. In this Act and the regulations, unless the context indicates a different meaning,

(1)  “purchaser” means a person who acquires or takes on lease movable property at a retail sale in Québec;

(2)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(3)  “movable property” means all property which is not considered immovable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the vendor as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation costs and all taxes paid or payable under the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) determined, in the case of the tax paid or payable under Part IX of the said Act, without reference to the input tax credit provided for in that Part, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, movable property; it also includes any contract whereby a person grants to another the enjoyment of movable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the movable property is furnished with the services of its operator;

(10)  “retail sale” means a sale for purposes other than exclusively of resale, lease or sub-lease;

(11)  (paragraph repealed);

(12)  “vendor” means any person who sells movable property at a retail sale in Québec;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for movable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for movable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this Act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions;

(17)  “advertising insert” means a printed advertisement that a person causes to be distributed with a newspaper or periodical according to an agreement with the publisher of the newspaper or periodical;

(18)  (paragraph repealed);

(19)  (paragraph repealed);

(20)  (paragraph repealed);

(21)  (paragraph repealed);

(22)  “collection officer” has the meaning assigned by section 20.9.11;

(23)  “consumer” has the meaning assigned by section 123 of the Excise Tax Act.

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12; 1981, c. 12, s. 24; 1982, c. 4, s. 1; 1982, c. 56, s. 2; 1985, c. 25, s. 1; 1988, c. 4, s. 4; 1990, c. 7, s. 1; 1990, c. 60, s. 1.

1990-04-11

2. In this Act and the regulations, unless the context indicates a different meaning,

(1)  “purchaser” means a person who acquires or takes on lease movable property at a retail sale in Québec;

(2)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the moveable property is furnished with the services of its operator;

(10)  “retail sale” means a sale for purposes other than exclusively of resale, lease or sub-lease;

(11)  (paragraph repealed);

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions;

(17)  “advertising insert” means a printed advertisement that a person causes to be distributed with a newspaper or periodical according to an agreement with the publisher of the newspaper or periodical;

(18)  “classroom supplies” means the small articles that a teacher or pupil uses in a classroom in carrying on his activities and that are rapidly consumed by use;

(19)  “beer” has the same meaning as in the Act respecting offences relating to alcoholic beverages (chapter I-8.1);

(20)  “cider” means aperitif cider, strong cider and light cider, but does not include flavoured cider, within the meaning of the Regulation respecting cider (R.R.Q., 1981, chapter S-13, r. 1), as amended;

(21)  “blueberry-based alcoholic beverage” means an alcoholic beverage not less than 60 % of the alcoholic content of which is obtained by the alcoholic fermentation of blueberries or which contains not less than 80 %, by volume of the end product, juice extracted from blueberries, but does not include a flavoured blueberry-based alcoholic beverage obtained by the addition of flavouring materials and containing not less than 1,5 % nor more than 7 % alcohol by volume.

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12; 1981, c. 12, s. 24; 1982, c. 4, s. 1; 1982, c. 56, s. 2; 1985, c. 25, s. 1; 1988, c. 4, s. 4; 1990, c. 7, s. 1.

1988-03-31

2. In this Act and the regulations, unless the context indicates a different meaning,

(1)  “purchaser” means a person who acquires or takes on lease movable property at a retail sale in Québec;

(2)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the moveable property is furnished with the services of its operator;

(10)  “retail sale” means a sale for purposes other than exclusively of resale, lease or sub-lease;

(11)  (paragraph repealed);

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions;

(17)  “advertising insert” means a printed advertisement that a person causes to be distributed with a newspaper or periodical according to an agreement with the publisher of the newspaper or periodical;

(18)  “classroom supplies” means the small articles that a teacher or pupil uses in a classroom in carrying on his activities and that are rapidly consumed by use;

(19)  “beer” has the same meaning as in the Act respecting offences relating to alcoholic beverages (chapter I-8.1);

(20)  “cider” means aperitif cider, strong cider and light cider, but does not include flavoured cider, within the meaning of the Regulation respecting cider (R.R.Q., 1981, chapter S-13, r. 1), as amended.

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12; 1981, c. 12, s. 24; 1982, c. 4, s. 1; 1982, c. 56, s. 2; 1985, c. 25, s. 1; 1988, c. 4, s. 4.

1985-06-20

2. In this Act and the regulations, unless the context indicates a different meaning,

(1)  “purchaser” means a person who acquires or takes on lease movable property at a retail sale in Québec;

(2)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the moveable property is furnished with the services of its operator;

(10)  “retail sale” means a sale for purposes other than exclusively of resale, lease or sub-lease;

(11)  (paragraph repealed);

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions;

(17)  “advertising insert” means a printed advertisement that a person causes to be distributed with a newspaper or periodical according to an agreement with the publisher of the newspaper or periodical;

(18)  “classroom supplies” means the small articles that a teacher or pupil uses in a classroom in carrying on his activities and that are rapidly consumed by use;

(19)  “beer” has the same meaning as in the Act respecting offences relating to alcoholic beverages (chapter I-8.1).

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12; 1981, c. 12, s. 24; 1982, c. 4, s. 1; 1982, c. 56, s. 2; 1985, c. 25, s. 1.

1982-12-16

2. In this act, unless the context indicates a different meaning:

(1)  “purchaser” means any person who acquires or takes on lease from a vendor moveable property at a retail sale in Québec;

(2)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the moveable property is furnished with the services of its operator;

(10)  “retail sale” means a sale for purposes other than exclusively of resale, lease or sub-lease;

(11)  (paragraph repealed);

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions;

(17)  “advertising insert” means a printed advertisement that a person causes to be distributed with a newspaper or periodical according to an agreement with the publisher of the newspaper or periodical;

(18)  “classroom supplies” means the small articles that a teacher or pupil uses in a classroom in carrying on his activities and that are rapidly consumed by use;

(19)  “beer” has the same meaning as in the Act respecting offences relating to alcoholic beverages (chapter I-8.1).

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12; 1981, c. 12, s. 24; 1982, c. 4, s. 1; 1982, c. 56, s. 2.

1982-03-18

2. In this act, unless the context indicates a different meaning:

(1)  “purchaser” means any person who acquires or takes on lease from a vendor moveable property at a retail sale in Québec;

(2)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the moveable property is furnished with the services of its operator;

(10)  “retail sale” means a sale for purposes other than exclusively of resale, lease or sub-lease;

(11)  “user” means any person who, within Québec, utilizes any moveable property for his own use or for that of other persons at his expense;

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec, for purposes of consumption or use and not for resale;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions;

(17)  “advertising insert” means a printed advertisement that a person causes to be distributed with a newspaper or periodical according to an agreement with the publisher of the newspaper or periodical;

(18)  “classroom supplies” means the small articles that a teacher or pupil uses in a classroom in carrying on his activities and that are rapidly consumed by use;

(19)  “beer” has the same meaning as in the Act respecting offences relating to alcoholic beverages (chapter I-8.1).

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12; 1981, c. 12, s. 24; 1982, c. 4, s. 1.

1981-06-18

2. In this act, unless the context indicates a different meaning:

(1)  “purchaser” means any person who acquires or takes on lease from a vendor moveable property at a retail sale in Québec;

(2)  “Ministère du Revenu” means the Ministère du Revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the moveable property is furnished with the services of its operator;

(10)  “retail sale” means a sale to a purchaser or user for purposes of consumption or use, and not for resale, lease or sub-lease;

(11)  “user” means any person who, within Québec, utilizes any moveable property for his own use or for that of other persons at his expense;

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec, for purposes of consumption or use and not for resale;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions;

(17)  “advertising insert” means a printed advertisement that a person causes to be distributed with a newspaper or periodical according to an agreement with the publisher of the newspaper or periodical;

(18)  “classroom supplies” means the small articles that a teacher or pupil uses in a classroom in carrying on his activities and that are rapidly consumed by use.

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12; 1981, c. 12, s. 24.

1980-06-18

2. In this act, unless the context indicates a different meaning:

(1)  “purchaser” means any person who acquires or takes on lease from a vendor moveable property at a retail sale in Québec;

(2)  “Ministère du revenu” means the Ministère du revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him but it does not include any such contract when it is provided that the moveable property is furnished with the services of its operator;

(10)  “retail sale” means a sale to a purchaser or user for purposes of consumption or use, and not for resale, lease or sub-lease;

(11)  “user” means any person who, within Québec, utilizes any moveable property for his own use or for that of other persons at his expense;

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec, for purposes of consumption or use and not for resale;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Government under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services;

(16)  “medicament” means a substance or a mixture of substances that may be used to diagnose, cure, reduce or prevent an ailment, a disorder, an abnormal physical or psychological condition or symptoms thereof in human beings or in animals or to restore, correct or alter their organic functions.

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1; 1980, c. 14, s. 12.

1979-12-21

2. In this act, unless the context indicates a different meaning:

(1)  “purchaser” means any person who acquires or takes on lease from a vendor moveable property at a retail sale in Québec;

(2)  “Ministère du revenu” means the Ministère du revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas, electricity, telephone service, and lighting service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” means a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other considerations or prestations accepted by the seller as the price of the thing covered by the contract of sale. It includes the charges for the installation of the thing sold, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him;

(10)  “retail sale” means a sale to a purchaser or user for purposes of consumption or use, and not for resale, lease or sub-lease;

(11)  “user” means any person who, within Québec, utilizes any moveable property for his own use or for that of other persons at his expense;

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec, for purposes of consumption or use and not for resale;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Gouvernement under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services.

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1; 1979, c. 78, s. 1.

1977-12-31

2. In this act, unless the context indicates a different meaning:

(1)  “purchaser” means any person who acquires or takes on lease from a vendor moveable property at a retail sale in Québec;

(2)  “Ministère du revenu” means the Ministère du revenu du Québec;

(3)  “moveable property” means all property which is not considered immoveable by the laws of Québec, and includes gas and electricity, and also telephone service;

(4)  “Deputy Minister” means the Deputy Minister of Revenue;

(5)  “Minister” means the Minister of Revenue;

(6)  “person” includes an individual, a firm, a company, a corporation, an association of persons, an estate, a sequestrator, a trustee in bankruptcy, a liquidator, a fiduciary trustee, an administrator or an agent;

(7)  “sale price” or “purchase price” mean a price in money, and also the value of services rendered, the actual value of the thing exchanged, and other consideration or prestations accepted by the seller as price of the thing covered by the contract of sale. They shall include the charges for the installation of the thing sold, for interest, for finance, for service, for customs, for excise and for transportation, even when such are not shown separately on the invoice or in the vendor’s books;

(8)  “Province” means the Province of Québec;

(9)  “sale” includes a sale pure and simple, a conditional sale, a sale by instalments, an exchange, a lease or any other contract whereby, for a price or other consideration, a person delivers or binds himself to deliver, to another, moveable property; it also includes any contract whereby a person grants to another the enjoyment of moveable property for a certain time for a rental or price which the latter binds himself to pay him;

(10)  “retail sale” means a sale to a purchaser or user for purposes of consumption or use, and not for resale, lease or sub-lease;

(11)  “user” means any person who, within Québec, utilizes any moveable property for his own use or for that of other persons at his expense;

(12)  “vendor” means any person who sells moveable property at a retail sale in Québec, for purposes of consumption or use and not for resale;

(13)  “retailer” means a person whose establishment is outside Québec but who solicits therein, through a representative or by the distribution of catalogues or other means of publicity, orders for moveable property from persons ordinarily residing or carrying on business in Québec, for consumption or use by them in Québec;

“retailer” also includes a person who, acting as representative of a business house outside Québec, solicits, receives or accepts from persons ordinarily residing or carrying on business in Québec, orders for moveable property for delivery in Québec, for use and consumption by them in Québec, when the business house which he represents is not registered as a retailer in Québec;

(14)  “regulation” means any regulation made by the Gouvernement under this act;

(15)  “mobile home” means a mobile construction built on a chassis and designed for use, with or without a permanent foundation, as a single unit dwelling-house when it is connected to the necessary services.

R. S. 1964, c. 71, s. 2; 1968, c. 31, s. 1; 1971, c. 26, s. 1; 1977, c. 5, s. 14; 1977, c. 27, s. 1.