T-0.1 - Act respecting the Québec sales tax

Section 352 Disposition versions

2015-10-21

352. A person who is resident in Canada is entitled to a rebate of the tax paid by the person in respect of a supply made in Québec by way of sale of a property that is corporeal movable property of which the person is the recipient (other than a property included in the second paragraph of section 351), a mobile home or a floating home, if the person takes or ships the property to another province, the Northwest Territories, the Yukon Territory or Nunavut within 30 days after it is delivered to the person and if the prescribed conditions are satisfied.

For the purposes of the first paragraph, the period during which a property that has been delivered in Québec to a person is held in storage must not be taken into account in determining whether the person takes or ships the property to the other province or the territory within 30 days after delivery.

No person is entitled to a rebate under the first paragraph unless

(1)  the person files an application for a rebate within one year after the day the person takes or ships the property to the other province or the territory;

(2)  except where the application is a prescribed application, where the person is an individual, the individual has not made another application for a rebate under this section in the calendar quarter in which the application is made;

(3)  where the person is not an individual, the person has not made another application for a rebate under this section in the month in which the application is made; and

(4)  prescribed circumstances, if any, exist.

No rebate is paid under this section to a person that is a listed financial institution described in paragraph 6 or 9 of the definition of “listed financial institution” in section 1.

1991, c. 67, s. 352; 1995, c. 63, s. 435; 1997, c. 14, s. 342; 2015, c. 21, s. 699.

1997-05-22

352. A person who is not resident in Québec but who is resident in Canada is entitled to a rebate, to the extent prescribed, of the tax paid by him under section 16 in respect of a supply of corporeal movable property, other than prescribed corporeal movable property, that is not acquired in the course of carrying on his business, if, after such acquisition,

(1)  the property, in the case of a road vehicle, is such a vehicle primarily adapted for the transportation of persons or property and was not registered in Québec in the person’s name or was so registered for a maximum period of 10 days under a temporary registration certificate and, in other cases, has not been used in Québec;

(2)  the person has taken or shipped the property definitively outside Québec; and

(3)  the application for the rebate is made in prescribed form containing prescribed information and filed with and as prescribed by the Minister.

A person is not entitled to a rebate under the first paragraph unless he files an application for a rebate

(1)  where the property is a road vehicle primarily adapted for the transportation of persons or property, within four years after the day on which the tax was paid; and

(2)  in other cases, within 60 days after the day on which the tax became payable.

1991, c. 67, s. 352; 1995, c. 63, s. 435; 1997, c. 14, s. 342.

1995-12-15

352. A person who is not resident in Québec but who is resident in Canada is entitled to a rebate, to the extent prescribed, of the tax paid by him under section 16 in respect of a supply of corporeal movable property, other than prescribed corporeal movable property, that is not acquired in the course of carrying on his business, if, after such acquisition,

(1)  the property, in the case of a road vehicle, is such a vehicle primarily adapted for the transportation of persons or property and was not registered in Québec in the person’s name or was so registered for a maximum period of 10 days under a temporary registration certificate and, in other cases, has not been used in Québec;

(2)  the person has taken or shipped the property definitively outside Québec; and

(3)  the application for the rebate is made in prescribed form containing prescribed information and filed with and as prescribed by the Minister.

A person is not entitled to a rebate under the first paragraph unless he files an application for a rebate

(1)  where the property is a road vehicle primarily adapted for the transportation of persons or property, within four years after the day on which the tax was paid; and

(2)  in other cases, within 60 days after the day on which the tax was paid.

1991, c. 67, s. 352; 1995, c. 63, s. 435.

1992-07-01

352. A person who is not resident in Québec but who is resident in Canada is entitled to a rebate, to the extent prescribed, of the tax paid by him under section 16 in respect of a supply of corporeal movable property, other than prescribed corporeal movable property, that is not acquired in the course of carrying on his business, if, after such acquisition,

(1)  the property has not been used in Québec;

(2)  the person has taken or shipped the property definitively outside Québec; and

(3)  the application for the rebate is made in prescribed form containing prescribed information and filed with and as prescribed by the Minister.

1991, c. 67, s. 352.