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

Section 41.2.1r1 Disposition versions

2012-09-01

41.2.1R1. For the purposes of section 41.2.1 of the Act, the following property is prescribed property:

(1)  cut flowers and foliage, bedding plants, nursery stock, potted plants and plant bulbs and tubers;

(2)  horses;

(3)  motor vehicles designed for highway use;

(4)  machinery and equipment, other than office equipment, designed for use in:

(a)  the exploration for, or the development or production of, petroleum, natural gas, minerals or water;

(b)  mining, quarrying or logging;

(c)  the construction or demolition of capital works, buildings, structures, roads, bridges, tunnels or other projects;

(d)  the manufacture or production of corporeal movable property, the development of manufacturing or production processes or the development of corporeal movable property for manufacture or production;

(e)  the treatment or processing of toxic waste or the detection, measurement, prevention, treatment, reduction or removal of pollutants;

(f)  carrying refuse or waste from, or exhausting dust and noxious fumes produced by, manufacturing or producing operations; or

(g)  the prevention of accidents in the workplace or the mitigation of their effects ;

(5)  attachments for corporeal movable property included in paragraph 4; and

(6)  repair or replacement parts for corporeal movable property included in paragraph 4 or 5.

O.C. 1470-2002, s. 3.