T-0.1 - Act respecting the Québec sales tax

Section 350.28 Disposition versions

2009-05-15

350.28. (Repealed).

1994, c. 22, s. 556; 1995, c. 63, s. 427; 2009, c. 5, s. 631.

1999-04-01

350.28. Sections 350.26 and 350.27 do not apply to a registrant in respect of a supply of a returnable container of a particular class made by or to the registrant where, at the time tax in respect of the supply becomes payable, the usual practice of the registrant is

(1)  to charge consideration for supplies of filled and sealed containers of that class that exceeds the consideration the registrant pays to other registrants for supplies of filled and sealed containers of that class;

(2)  to charge consideration for supplies of empty containers of that class made to other registrants that exceeds the consideration the registrant pays or would pay to other registrants for supplies of empty containers of that class;

(3)  to pay consideration for supplies of empty containers of that class received from persons who are not registrants that is less than the total of the consideration that the registrant charges for supplies of empty containers of that class and tax calculated on that consideration;

(4)  to bring into Québec filled and sealed containers of that class;

(5)  to engage other persons to fill and seal containers of that class for the registrant; or

(6)  to manufacture, produce or fill and seal returnable containers of any class.

1994, c. 22, s. 556; 1995, c. 63, s. 427.

1994-06-17

350.28. Sections 350.26 and 350.27 do not apply to a specified registrant.

1994, c. 22, s. 556.