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 5 Disposition versions

2019-02-27

5. Subject to the third paragraph, an individual referred to in section 2 who is not carrying on a professional or commercial activity in Québec is entitled to a refund or rebate of all duties imposed under the following Acts if the individual applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Fuel Tax Act (chapter T-1);

(3)  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 provided for in 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 individual referred to in the first paragraph 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.

The individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by a person specified in any of paragraphs b, c, d and h of subsection 3 of section 32 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1; O.C. 1176-2010, s. 1; O.C. 1105-2014, s. 1; O.C. 117-2019, s. 1.

2014-12-23

5. Subject to the third paragraph, an individual referred to in section 2 who is not carrying on a professional or commercial activity in Québec is entitled to a refund or rebate of all duties imposed under the following Acts if the individual applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Fuel Tax Act (chapter T-1);

(3)  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 provided for in 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 individual referred to in the first paragraph 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.

The individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by one of the persons specified in paragraph h of subsection 2 of section 32, in paragraphs b, c, d and h of subsection 3 of section 32, in paragraph c of subsection 4 and in subsection 11 of section 50 and in paragraph b of subsection 2 of section 51 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1; O.C. 1176-2010, s. 1; O.C. 1105-2014, s. 1.

2012-09-01

5. Subject to the third paragraph, an individual referred to in section 2 who is not carrying on a professional or commercial activity in Québec is entitled to a refund or rebate of all duties imposed under the following Acts if the individual applies therefor to the Minister in prescribed form:

(1)  subject to the second paragraph, the Act respecting the Québec sales tax (chapter T-0.1);

(2)  the Fuel Tax Act (chapter T-1).

The right to a refund or rebate applies in respect of tax provided for in 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 individual referred to in the first paragraph 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.

The individual referred to in the first paragraph shall be exempt from the payment of tax under the Tobacco Tax Act (chapter I-2) where the sale is made by one of the persons specified in paragraph h of subsection 2 of section 32, in paragraphs b, c, d and h of subsection 3 of section 32, in paragraph c of subsection 4 and in subsection 11 of section 50 and in paragraph b of subsection 2 of section 51 of the Excise Act, 2001 (S.C. 2002, c. 22).

O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1; O.C. 1176-2010, s. 1.