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

Section 541.47r2 Disposition versions

2012-09-01

541.47R2. Section 16 of the Act does not apply in respect of a supply of corporeal movable property other than property referred to in section 541.47R3, made after December 14, 1999, where the supply is made to a beneficiary who acquires the property for his personal consumption, use or enjoyment in the territory, but not for consumption, use or supply in the course of his commercial activities and where

(1)  the supplier makes the supply through an establishment situated in a municipality referred to in section 541.47R4 and delivers the property to the beneficiary in that establishment;

(2)  the beneficiary identifies himself to the supplier by presenting

(a)  his certificate of Indian status issued by the Department of Indian Affairs and Northern Development; and

(b)  one or the other of the following documents, i.e., his driver’s licence issued by the Société de l’assurance automobile du Québec, his health insurance card issued by the Régie de l’assurance maladie du Québec or his birth certificate;

(3)  the supplier records the name of the beneficiary and the number of the beneficiary’s certificate of Indian Status on the invoice and any other document attesting to the supply; and

(4)  the supplier retains evidence that the supply is made to a beneficiary.

O.C. 1393-99, s. 1; L.Q. 1999, c. 89, s. 53.