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T-0.1 - Act respecting the Québec sales tax
Section 350.23.7
Disposition versions
350.23.7. The Minister may, on the application of a person who is registered under Division I of Chapter VIII and who is engaged exclusively in commercial activities, authorize the person to use, beginning on a day in a fiscal year of the person and subject to such conditions as the Minister may from time to time specify, a certificate (in this division referred to as a “shipping distribution centre certificate”) for the purposes of section 179.2, if it can reasonably be expected that
(1) the person will not engage in the substantial alteration of property in the fiscal year;
(2) either the person’s percentage value added attributable to non-basic services in respect of customers’ goods for the fiscal year will not exceed 10% or the person’s percentage total value added in respect of customers’ goods for the fiscal year will not exceed 20%; and
(3) the person’s shipping revenue percentage for the fiscal year will be at least 90%.
