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T-0.1 - Act respecting the Québec sales tax

Section 327.6
Disposition versions

Full text
327.6. For the purposes of this division and of any of sections 18, 18.0.1.1 and 18.0.1.2, where a non-resident person transfers physical possession of corporeal movable property to a depositary who is a registrant for the sole purpose of storing or shipping the property, the depositary is deemed not to have acquired physical possession of the property, if the depositary
(1)  is a carrier who is acquiring physical possession of the property for the sole purpose of shipping the property, or
(2)  does not claim an input tax refund in respect of the property.
1995, c. 1, s. 293; 1997, c. 85, s. 617; 2021, c. 14, s. 231; 2022, c. 23, s. 193.
327.6. For the purposes of this division and of section 18, where a non-resident person transfers physical possession of corporeal movable property to a depositary who is a registrant for the sole purpose of storing or shipping the property, the depositary is deemed not to have acquired physical possession of the property, if the depositary
(1)  is a carrier who is acquiring physical possession of the property for the sole purpose of shipping the property, or
(2)  does not claim an input tax refund in respect of the property.
1995, c. 1, s. 293; 1997, c. 85, s. 617; 2021, c. 14, s. 231.
327.6. For the purposes of this division and of subparagraph 3 of the first paragraph of section 18, where a non-resident person transfers physical possession of corporeal movable property to a depositary who is a registrant for the sole purpose of storing or shipping the property, the depositary is deemed not to have acquired physical possession of the property, if the depositary
(1)  is a carrier who is acquiring physical possession of the property for the sole purpose of shipping the property, or
(2)  does not claim an input tax refund in respect of the property.
1995, c. 1, s. 293; 1997, c. 85, s. 617.
327.6. For the purposes of this division and of subparagraph 3 of the first paragraph of section 18, where a non-resident person transfers physical possession of corporeal movable property to a depositary who is a registrant for the sole purpose of storing or shipping the property, the depositary is deemed not to have acquired physical possession of the property, if the depositary
(1)  is a carrier who is acquiring physical possession of the property for the sole purpose of shipping the property, or
(2)  does not claim an input tax refund in respect of the acquisition of the property.
1995, c. 1, s. 293.
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