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T-0.1 - Act respecting the Québec sales tax

Section 181
Disposition versions

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181. A supply of an excisable good, if the recipient exports the good without the payment of duty in accordance with the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or the Excise Act, 2001 (Statutes of Canada, 2002, chapter 22), is a zero-rated supply.
1991, c. 67, s. 181; 2005, c. 38, s. 369.
181. A supply of any goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed were they manufactured or produced in Canada and which the recipient exports in bond is a zero-rated supply.
1991, c. 67, s. 181.
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