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T-0.1 - Act respecting the Québec sales tax
Section 541.55
Disposition versions
541.55. The specific duty provided for in this Title does not apply
(1) where a retailer delivers a new tire or a road vehicle equipped with new tires outside Québec, for use outside Québec;
(2) where a retailer delivers a new tire or a road vehicle equipped with new tires to a public carrier or shipping service, to be shipped outside Québec, on behalf of a purchaser or lessee not resident in Québec and not carrying on business in Québec, for use outside Québec.
