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A-6.002, r. 5 - Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office
Section 10.2
Disposition versions
10.2. An office referred to in the first paragraph of section 10.1 is entitled to a refund or rebate of all duties imposed under the following Acts if the office applies therefor to the Minister in prescribed form:
(1) subject to the second and third paragraphs, the Act respecting the Québec sales tax (chapter T-0.1);
(2) the Tobacco Tax Act (chapter I-2);
(3) the Fuel Tax Act (chapter T-1);
(4) the Act respecting municipal taxation (chapter F-2.1) in respect of the tax under Division III.6 of Chapter XVIII of that Act.
The right to a refund or rebate applies in respect of tax under Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.
However, in respect of the sale of alcoholic beverages, the office shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.
10.2. An office referred to in the first paragraph of section 10.1 is entitled to a refund or rebate of all duties imposed under the following Acts if the office applies therefor to the Minister in prescribed form:
(1) subject to the second and third paragraphs, the Act respecting the Québec sales tax (chapter T-0.1);
(2) the Tobacco Tax Act (chapter I-2);
(3) the Fuel Tax Act (chapter T-1).
The right to a refund or rebate applies in respect of tax under Titles I (except tax imposed on immovable property that is acquired for personal use), II, III, IV.2 and IV.5 of the Act respecting the Québec sales tax.
However, in respect of the sale of alcoholic beverages, the office shall be exempt from the payment of tax under Titles I and II of the Act respecting the Québec sales tax where the sale is made at one of the branches of the Société des alcools du Québec that are designated by the Ministère des Relations internationales.
