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T-0.1, r. 2 - Regulation respecting the Québec sales tax
Section 81r1
Disposition versions
81R1. For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:
(1) excisable goods;
(2) goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;
(3) goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (S.C. 1997, c. 36);
(4) goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;
(5) goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.
81R1. For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:
(1) goods on which a duty of excise is imposed under the Excise Act (R.S.C. 1985, c. E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, and wine;
(2) goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;
(3) goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (S.C. 1997, c. 36);
(4) goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;
(5) goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.
81R1. For the purposes of paragraph 8 of section 81 of the Act, the following goods are prescribed goods:
(1) goods on which a duty of excise is imposed under the Excise Act (R.S.C. 1985, c. E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, and wine;
(2) goods that are prescribed property for the purposes of section 24.1 of the Act where the supplier of the goods is required to register under Division I of Chapter VIII of Title I of the Act and is not so registered;
(3) goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff (R.S.C. 1985, c. 41, (3rd Supplement));
(4) goods that are purchased from a retailer in Québec and mailed or shipped from outside Canada directly to the purchaser;
(5) goods that are purchased or ordered through or from a person in Québec acting for or on behalf of a person outside Canada who is selling the goods.
