T-0.1 - Act respecting the Québec sales tax

Section 427.3 Disposition versions

2003-07-03

427.3. The Minister may, on the application of a person who is registered under Division I, authorize the person to use, on or after a particular 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 certificate”) for the purposes of section 179.1, where it can reasonably be expected

(1)  that at least 90% of the total of all consideration for supplies to the person of items of inventory acquired in Québec by the person in the 12-month period commencing immediately after the particular day will be attributable to supplies that would be included in section 179 if it were read without reference to paragraph 5 thereof; and

(2)   that the total of all consideration, included in determining the income of a business of the person for the year, for supplies made outside Québec by the person of items of inventory of the person that are not consumed, used, processed, transformed or altered after having been acquired in Québec or brought into Québec by the person and before being so supplied by the person will equal or exceed 90% of the total of all consideration, included in determining that income, for supplies made by the person of items of inventory of the person.

1995, c. 63, s. 457; 2001, c. 53, s. 368; 2003, c. 2, s. 346.

2001-12-20

427.3. The Minister may, on the application of a person who is registered under Division I of Chapter VIII, authorize the person to use, on or after a particular 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 certificate”) for the purposes of section 179, where it can reasonably be expected

(1)  that at least 90 % of the total of all consideration for supplies to the person of items of inventory acquired in Québec by the person in the 12-month period commencing immediately after the particular day will be attributable to supplies that would be included in that section if it were read without reference to paragraph 5 thereof; and

(2)   that the total of all consideration, included in determining the income of a business of the person for the year, for supplies made outside Québec by the person of items of inventory of the person that are not consumed, used, processed, transformed or altered after having been acquired in Québec or brought into Québec by the person and before being so supplied by the person will equal or exceed 90 % of the total of all consideration, included in determining that income, for supplies made by the person of items of inventory of the person.

1995, c. 63, s. 457; 2001, c. 53, s. 368.

1995-12-15

427.3. The Minister may, on the application of a person who is registered under Division I of Chapter VIII, authorize the person to use, on or after a particular 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 certificate”) for the purposes of section 179, where it can reasonably be expected

(1)  that at least 90 % of the total of all consideration for supplies to the person of items of inventory acquired in Québec by the person in the 12-month period commencing immediately after the particular day will be attributable to supplies that would be included in that section if it were read without reference to paragraph 4 thereof; and

(2)   that the total of all consideration, included in determining the income of a business of the person for the year, for supplies made outside Québec by the person of items of inventory of the person that are not consumed, used, processed, transformed or altered after having been acquired in Québec or brought into Québec by the person and before being so supplied by the person will equal or exceed 90 % of the total of all consideration, included in determining that income, for supplies made by the person of items of inventory of the person.

1995, c. 63, s. 457.