T-0.1 - Act respecting the Québec sales tax

Section 191.3 Disposition versions

2001-12-20

191.3. A supply of natural gas made by a person to a recipient who is not registered under Division I of Chapter VIII and who intends to ship the gas outside Québec by pipeline is a zero-rated supply if

(1)  the recipient ships the gas outside Québec as soon after it is delivered to the recipient by the supplier of the gas as is reasonable, or, where the recipient receives a supply of a service provided for a period in respect of the gas referred to in section 191.3.3 and subsequently ships the gas outside Québec as soon after it is delivered to the recipient as is reasonable at the end of the period having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the recipient;

(2)  the gas is not acquired by the recipient for consumption or use in Québec, other than by a carrier as fuel or compressor gas to transport the gas by pipeline, or for supply in Québec, other than to supply natural gas liquids or ethane as described in section 54.3, before the shipment of the gas outside Québec by the recipient;

(3)  after the supply is made and before being shipped outside Québec, the gas is not further processed, transformed or altered in Québec, except to the extent reasonably necessary or incidental to its transportation, other than to recover natural gas liquids or ethane from the gas at a straddle plant; and

(4)  the person maintains evidence satisfactory to the Minister of the transmission of the gas outside Québec by the recipient.

1994, c. 22, s. 455; 2001, c. 53, s. 309.

1994-06-17

191.3. A supply of natural gas made by a person to a recipient who intends to transmit the gas outside Québec through a pipeline is a zero-rated supply where

(1)  the recipient transmits the gas outside Québec as soon after it is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the transmission outside Québec and, where applicable, to the normal business practice of the recipient;

(2)  the gas is not acquired by the recipient for consumption, use or supply in Québec, except to the extent that it is used by a carrier as fuel or compressor gas to transport the gas by pipeline, before the transmission of the gas outside Québec by the recipient;

(3)  after the supply is made and before the recipient transmits the gas outside Québec, the gas is not further processed, transformed or altered in Québec except to the extent reasonably necessary or incidental to its transportation; and

(4)  the person maintains evidence satisfactory to the Minister of the transmission of the gas outside Québec by the recipient.

1994, c. 22, s. 455.