T-0.1, r. 2 - Regulation respecting the Québec sales tax

Section 352r2 Disposition versions

2017-04-12

352R2. For the purposes of the first paragraph of section 352 of the Act, the prescribed conditions are the following:

(1)  the property is acquired by the person for consumption, use or supply exclusively outside Québec;

(2)  if the person is a consumer of the property and the property is not a road vehicle, the person is resident in a province or territory mentioned in the first paragraph of section 352 of the Act into which the property was brought or shipped; and

(3)  the person pays all duties, fees and taxes, if any, imposed by the other province or territory to which paragraph 2 refers that are payable by the person in respect of the property.

O.C. 1607-92, s. 352R2; O.C. 321-2017, s. 13.

2012-09-01

352R2. For the purposes of section 352 of the Act, the extent prescribed is:

(1)  in respect of the tax paid for the supply of corporeal movable property other than a vehicle, a rebate in an amount equal to the amount of tax paid or the amount paid of a tax of the same type imposed, in respect of that property, by the province to which the property has been taken, whichever is less;

(2)  in respect of the tax paid for the supply of a vehicle or corporeal movable property supplied for its repair or improvement, a rebate of that tax:

(a)  in a case where a sales tax or other tax of the same type has been imposed by another province on the use of the corporeal movable property supplied, provided that the person entitled to the rebate proves that he has paid the tax;

(b)  in a case where no sales tax or other tax of the same type has been imposed by another province on the use of the corporeal movable property supplied, provided that the person entitled to the rebate proves that the vehicle is registered in his jurisdiction;

(c)  in all cases where the vehicle has not been registered in Québec in the name of the person or was so registered for a period not exceeding 10 days under a temporary registration certificate.

O.C. 1607-92, s. 352R2.