T-0.1 - Act respecting the Québec sales tax

Section 237.3 Disposition versions

2012-12-07

237.3. Except for the purposes of sections 17 and 81, a bringing into Québec of property shall not be considered in determining the last acquisition or bringing in of the property

(1)  where tax under section 17 was not paid on the property in respect of that bringing into Québec because the property was described in paragraph 1, 2 or 10 of section 81 or the property was described in paragraph 9 of that section and was classified under the heading specified in paragraph a of subsection 1 of section 195.2 of the Excise Tax Act (R.S.C. 1985, c. E-15), or would have been so classified but for paragraph a of the note referred to in paragraph a of that subsection;

(2)  where tax under section 17 on the property in respect of that bringing into Québec was calculated on a value determined under sections 17R1 to 17R7 and 17R9 to 17R11 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2), other than a prescribed section of that regulation; or

(3)  in prescribed circumstances.

1994, c. 22, s. 489; 2012, c. 28, s. 71.

2010-03-01

237.3. Except for the purposes of sections 17 and 81, a bringing into Québec of property shall not be considered in determining the last acquisition or bringing in of the property

(1)  where tax under section 17 was not paid on the property in respect of that bringing into Québec because the property was described in paragraph 1, 2 or 10 of section 81 or the property was described in paragraph 9 of that section and was classified under heading 98.13 or 98.14 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), or would have been so classified but for paragraph a of Note 11 to Chapter 98 of that Schedule;

(2)  where tax under section 17 on the property in respect of that bringing into Québec was calculated on a value determined under sections 17R1 to 17R7 and 17R9 to 17R11 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2), other than a prescribed section of that regulation; or

(3)  in prescribed circumstances.

1994, c. 22, s. 489.

1999-04-01

237.3. Except for the purposes of sections 17 and 81, a bringing into Québec of property shall not be considered in determining the last acquisition or bringing in of the property

(1)  where tax under section 17 was not paid on the property in respect of that bringing into Québec because the property was described in paragraph 1, 2 or 10 of section 81 or the property was described in paragraph 9 of that section and was classified under heading 98.13 or 98.14 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement), or would have been so classified but for paragraph a of Note 11 to Chapter 98 of that Schedule;

(2)  where tax under section 17 on the property in respect of that bringing into Québec was calculated on a value determined under sections 17R1 to 17R7 and 17R9 to 17R11 of the Regulation respecting the Québec sales tax (O.C. 1607-92), other than a prescribed section of that regulation; or

(3)  in prescribed circumstances.

1994, c. 22, s. 489.