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

Section 81r2 Disposition versions

2017-04-12

81R2. For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:

(1)  precious metals brought into Québec under any circumstances;

(2)  unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;

(3)  goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:

(a)  title to the goods is not intended to pass and does not pass to a person in Québec; and

(b)  use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;

(4)  goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:

(a)  neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and

(b)  the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;

(5)  crude oil, where the following conditions are fulfilled:

(a)  the crude oil is brought into Québec for the sole purpose of being refined in Québec;

(b)  title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;

(c)  title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;

(d)  title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and

(e)  the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(6)  foreign-based conveyances, where the following conditions are fulfilled:

(a)  the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to the heading referred to in subparagraph i of paragraph f of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31) is diverted for maintenance, overhaul or repair in Québec;

(b)  neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and

(c)  the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(7)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:

(a)  the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $250,000;

(b)  at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;

(c)  the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and

(d)  the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;

(8)  locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:

(a)  the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);

(b)  the code referred to in subparagraph ii of paragraph h of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations;

(c)  the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103); or

(d)  (subparagraph revoked);

(e)  section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);

(8.1)  railway passenger, baggage or freight cars from outside Canada (in this paragraph referred to as “imported cars”) that are brought into Québec if

(a)  the imported cars are brought in temporarily for use in the transportation of passengers, baggage or freight from a place in Canada to another place in Canada;

(b)  railway cars of the same kind and number as the imported cars could not have been acquired from Canadian production or other Canadian sources at a reasonable cost or could not have been delivered in Canada when needed; and

(c)  the imported cars are shipped outside Canada on or before the earlier of the day that is one year after the day on which the imported cars are brought in, and the day on or before which railway cars of the same kind and number as the imported cars could be delivered in Canada after having been acquired from Canadian production or other Canadian sources at a reasonable cost;

(9)  the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:

(a)  items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;

(b)  items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;

(10)  goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:

(a)  he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;

(b)  he possesses, where applicable, a copy of the export report in respect of the goods;

(c)  failing the document mentioned in subparagraph b, he possesses one of the following documents:

i.  a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));

ii.  a carrier’s document concerning the sending of the goods outside Québec;

iii.  a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;

iv.  a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or

v.  any other evidence showing that the goods were sent outside Québec;

(10.1)  a representational gift that is an article

(a)  that is presented by a donor acting in the capacity as a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision of a foreign country, to a donee acting in the capacity of the Governor General, the Prime Minister of Canada, a minister of the Government of Canada, a member of the Senate or House of Commons, the Premier of Québec or of another province, the Northwest Territories, Yukon Territory or Nunavut Territory, or a municipal mayor, in the course of an official visit by the donee outside Canada; or

(b)  that is to be presented by a donor described in subparagraph a in the course of an official visit by the donor to Canada and that is subsequently so presented;

(11)  medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec;

(12)  a qualifying vehicle, within the meaning of section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations, that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good, within the meaning of subsection 212.1(1) of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, and that is brought into Québec if

(a)  the last supply of the vehicle to the individual was made in the course of a vehicle rental business by way of lease, licence or similar arrangement under which continuous possession or use of the vehicle is provided for a period of less than 180 days;

(b)  immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours; and

(c)  the vehicle is exported outside Canada within 30 days after the importation; and

(13)  goods brought into Québec from outside Canada and that are referred to in paragraph n of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations.

O.C. 1607-92, s. 81R2; O.C. 1463-2001, s. 51; O.C. 701-2013, s. 8; O.C. 229-2014, s. 7; O.C. 66-2016, s. 1; O.C. 321-2017, s. 1.

2016-02-17

81R2. For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:

(1)  precious metals brought into Québec under any circumstances;

(2)  unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;

(3)  goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:

(a)  title to the goods is not intended to pass and does not pass to a person in Québec; and

(b)  use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;

(4)  goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:

(a)  neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and

(b)  the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;

(5)  crude oil, where the following conditions are fulfilled:

(a)  the crude oil is brought into Québec for the sole purpose of being refined in Québec;

(b)  title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;

(c)  title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;

(d)  title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and

(e)  the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(6)  foreign-based conveyances, where the following conditions are fulfilled:

(a)  the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to the heading referred to in subparagraph i of paragraph f of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31) is diverted for maintenance, overhaul or repair in Québec;

(b)  neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and

(c)  the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(7)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:

(a)  the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $250,000;

(b)  at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;

(c)  the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and

(d)  the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;

(8)  locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:

(a)  the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);

(b)  the code referred to in subparagraph ii of paragraph h of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations;

(c)  the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103); or

(d)  (subparagraph revoked);

(e)  section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);

(8.1)  railway passenger, baggage or freight cars from outside Canada (in this paragraph referred to as “imported cars”) that are brought into Québec if

(a)  the imported cars are brought in temporarily for use in the transportation of passengers, baggage or freight from a place in Canada to another place in Canada;

(b)  railway cars of the same kind and number as the imported cars could not have been acquired from Canadian production or other Canadian sources at a reasonable cost or could not have been delivered in Canada when needed; and

(c)  the imported cars are shipped outside Canada on or before the earlier of the day that is one year after the day on which the imported cars are brought in, and the day on or before which railway cars of the same kind and number as the imported cars could be delivered in Canada after having been acquired from Canadian production or other Canadian sources at a reasonable cost;

(9)  the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:

(a)  items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;

(b)  items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;

(10)  goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:

(a)  he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;

(b)  he possesses, where applicable, a copy of the export report in respect of the goods;

(c)  failing the document mentioned in subparagraph b, he possesses one of the following documents:

i.  a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));

ii.  a carrier’s document concerning the sending of the goods outside Québec;

iii.  a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;

iv.  a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or

v.  any other evidence showing that the goods were sent outside Québec;

(10.1)  a representational gift that is an article

(a)  that is presented by a donor acting in the capacity as a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision of a foreign country, to a donee acting in the capacity of the Governor General, the Prime Minister of Canada, a minister of the Government of Canada, a member of the Senate or House of Commons, the Premier of Québec or of another province, the Northwest Territories, Yukon Territory or Nunavut Territory, or a municipal mayor, in the course of an official visit by the donee outside Canada; or

(b)  that is to be presented by a donor described in subparagraph a in the course of an official visit by the donor to Canada and that is subsequently so presented;

(11)  medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec; and

(12)  a qualifying vehicle, within the meaning of section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations, that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good, within the meaning of subsection 212.1(1) of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, and that is brought into Québec if

(a)  the last supply of the vehicle to the individual was made in the course of a vehicle rental business by way of lease, licence or similar arrangement under which continuous possession or use of the vehicle is provided for a period of less than 180 days;

(b)  immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours; and

(c)  the vehicle is exported outside Canada within 30 days after the importation.

O.C. 1607-92, s. 81R2; O.C. 1463-2001, s. 51; O.C. 701-2013, s. 8; O.C. 229-2014, s. 7; O.C. 66-2016, s. 1.

2014-03-19

81R2. For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:

(1)  precious metals brought into Québec under any circumstances;

(2)  unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;

(3)  goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:

(a)  title to the goods is not intended to pass and does not pass to a person in Québec; and

(b)  use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;

(4)  goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:

(a)  neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and

(b)  the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;

(5)  crude oil, where the following conditions are fulfilled:

(a)  the crude oil is brought into Québec for the sole purpose of being refined in Québec;

(b)  title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;

(c)  title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;

(d)  title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and

(e)  the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(6)  foreign-based conveyances, where the following conditions are fulfilled:

(a)  the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to the heading referred to in subparagraph i of paragraph f of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31) is diverted for maintenance, overhaul or repair in Québec;

(b)  neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and

(c)  the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(7)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:

(a)  the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $250,000;

(b)  at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;

(c)  the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and

(d)  the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;

(8)  locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:

(a)  the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);

(b)  the code referred to in subparagraph ii of paragraph h of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations;

(c)  the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103);

(d)  the Railway Rolling Stock (Canadian Domestic Use) Remission Order No. 2 (TR/75-101); or

(e)  section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);

(9)  the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:

(a)  items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;

(b)  items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;

(10)  goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:

(a)  he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;

(b)  he possesses, where applicable, a copy of the export report in respect of the goods;

(c)  failing the document mentioned in subparagraph b, he possesses one of the following documents:

i.  a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));

ii.  a carrier’s document concerning the sending of the goods outside Québec;

iii.  a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;

iv.  a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or

v.  any other evidence showing that the goods were sent outside Québec;

(11)  medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec; and

(12)  a qualifying vehicle, within the meaning of section 2 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31), that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good, within the meaning of subsection 212.1(1) of the Excise Tax Act (R.S.C. 1985, c. E-15), under section 32 of the Customs Act, and that is brought into Québec if

(a)  the last supply of the vehicle to the individual was made in the course of a vehicle rental business by way of lease, licence or similar arrangement under which continuous possession or use of the vehicle is provided for a period of less than 180 days;

(b)  immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours; and

(c)  the vehicle is exported outside Canada within 30 days after the importation.

O.C. 1607-92, s. 81R2; O.C. 1463-2001, s. 51; O.C. 701-2013, s. 8; O.C. 229-2014, s. 7.

2013-07-03

81R2. For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:

(1)  precious metals brought into Québec under any circumstances;

(2)  unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;

(3)  goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:

(a)  title to the goods is not intended to pass and does not pass to a person in Québec; and

(b)  use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;

(4)  goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:

(a)  neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and

(b)  the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;

(5)  crude oil, where the following conditions are fulfilled:

(a)  the crude oil is brought into Québec for the sole purpose of being refined in Québec;

(b)  title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;

(c)  title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;

(d)  title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and

(e)  the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(6)  foreign-based conveyances, where the following conditions are fulfilled:

(a)  the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to the heading referred to in subparagraph i of paragraph f of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31) is diverted for maintenance, overhaul or repair in Québec;

(b)  neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and

(c)  the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(7)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:

(a)  the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $250,000;

(b)  at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;

(c)  the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and

(d)  the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;

(8)  locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:

(a)  the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);

(b)  the code referred to in subparagraph ii of paragraph h of section 3 of the Non-Taxable Imported Goods (GST/HST) Regulations;

(c)  the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103);

(d)  the Railway Rolling Stock (Canadian Domestic Use) Remission Order No. 2 (TR/75-101); or

(e)  section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);

(9)  the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:

(a)  items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;

(b)  items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;

(10)  goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:

(a)  he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;

(b)  he possesses, where applicable, a copy of the export report in respect of the goods;

(c)  failing the document mentioned in subparagraph b, he possesses one of the following documents:

i.  a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));

ii.  a carrier’s document concerning the sending of the goods outside Québec;

iii.  a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;

iv.  a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or

v.  any other evidence showing that the goods were sent outside Québec; and

(11)  medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec.

O.C. 1607-92, s. 81R2; O.C. 1463-2001, s. 51; O.C. 701-2013, s. 8.

2012-09-01

81R2. For the purposes of paragraph 9 of section 81 of the Act, the following circumstances and goods are the prescribed circumstances and the prescribed goods:

(1)  precious metals brought into Québec under any circumstances;

(2)  unwrought silver, gold or platinum, waste and scrap of precious metals or of metals clad with precious metals, and concentrates of silver, gold or platinum, where brought into Québec for the purpose of being refined into precious metals;

(3)  goods brought into Québec for the sole purpose of public exhibit by a public sector body, where the following conditions are fulfilled while the goods remain in Québec:

(a)  title to the goods is not intended to pass and does not pass to a person in Québec; and

(b)  use of the goods is not intended to pass and does not pass to a person in Québec that is not a public sector body;

(4)  goods brought into Québec for the sole purpose of maintenance, overhaul or repair of those goods in Québec, where the following conditions are fulfilled:

(a)  neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Québec while the goods remain in Québec; and

(b)  the goods are sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the goods in Québec and, where applicable, the normal business practice of the person having brought them into Québec;

(5)  crude oil, where the following conditions are fulfilled:

(a)  the crude oil is brought into Québec for the sole purpose of being refined in Québec;

(b)  title to the crude oil is not held by a person in Québec at the time the crude oil is brought into Québec;

(c)  title to the crude oil is not intended to pass and does not pass to a person in Québec while the crude oil remains in Québec;

(d)  title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Québec while the refined products remain in Québec; and

(e)  the refined product is sent out of Québec as soon after the refining is completed as is reasonable in view of the circumstances surrounding the arrival of the crude oil in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(6)  foreign-based conveyances, where the following conditions are fulfilled:

(a)  the conveyance referred to in paragraph 1 of section 81 of the Act by reason of the reference to heading No. 98.01 of Schedule I to the Customs Tariff (R.S.C. 1985, c. 41, (3rd Suppl.)) is diverted for maintenance, overhaul or repair in Québec;

(b)  neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Québec while the conveyance remains in Québec; and

(c)  the conveyance is sent out of Québec as soon after the maintenance, overhaul or repair is completed as is reasonable in view of the circumstances surrounding the arrival of the conveyance in Québec and, where applicable, the normal business practice of the person having brought it into Québec;

(7)  a drawing, a print, an etching, a sculpture, a painting or other similar work of art, where the following conditions are fulfilled:

(a)  the work is part of a shipment of art brought into Québec on consignment and the total value of the shipment, determined in accordance with the second paragraph of section 17 of the Act, is at least $267,500;

(b)  at the time the work is brought into Québec, it is reasonable to expect, in view of previous experience in importing works of art of the person bringing the goods into Québec, that at least 75%, in value, of the works in the shipment will be sent out of Québec within one year after they are brought into Québec;

(c)  the work is brought into Québec for the purpose of supply by the person having brought it into Québec in the ordinary course of his business; and

(d)  the person having brought the goods into Québec provides to the Minister a signed and dated declaration stating that he expects that at least 75%, in value, of the works of art in the shipment will be sent out of Québec within one year after they are brought into Québec and, if he sends less than 75%, he notifies the Minister of the percentage sent;

(8)  locomotives, railway rolling stock and vessels that are imported in circumstances where customs duties have been remitted or removed under the provisions referred to in any of the following subparagraphs and that are brought into Québec:

(a)  the Railway Rolling Stock (International Service) Remission Order No. 3 (TR/75-102);

(b)  Code 2338 of Schedule II to the Customs Tariff ;

(c)  the Railway Rolling Stock (International Service) Remission Order No. 4 (TR/75-103);

(d)  the Railway Rolling Stock (Canadian Domestic Use) Remission Order No. 2 (TR/75-101); or

(e)  section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations (SOR/90-304);

(9)  the goods referred to in the following items of the Schedule to the Temporary Importation Regulations (SOR/89-427) that are imported in accordance with the terms and conditions of those Regulations and that are brought into Québec:

(a)  items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57;

(b)  items 38 and 47, where the goods are brought into Québec by a person not resident in Québec;

(10)  goods brought into Québec after having been sent out of Québec for warranty repair work, where the following conditions are fulfilled by the person bringing them into Québec:

(a)  he is able to establish by means of an invoice or written statement from the supplier of the goods that, excluding shipping charges, communication expenses and other non-repair expenses, the cost of the warranty repair work is borne by the supplier under the terms of the warranty;

(b)  he possesses, where applicable, a copy of the export report in respect of the goods;

(c)  failing the document mentioned in subparagraph b, he possesses one of the following documents:

i.  a Canadian customs document proving that the goods were exported in accordance with the Customs Act (R.S.C. 1985, c. 1, (2nd Suppl.));

ii.  a carrier’s document concerning the sending of the goods outside Québec;

iii.  a customs accounting document respecting the importing of the goods into the country where the warranty repair work was performed;

iv.  a declaration made by the person sending the goods to Québec that the goods sent to Québec are the goods sent from Québec for warranty repair work; or

v.  any other evidence showing that the goods were sent outside Québec; and

(11)  medals, trophies, plaques or other similar articles to be presented at awards ceremonies by the person having brought them into Québec.

O.C. 1607-92, s. 81R2; O.C. 1463-2001, s. 51.