I-2, r. 1 - Regulation respecting the application of the Tobacco Tax Act

Section 1.5.1 Disposition versions

2017-04-12

1.5.1. For the purposes of section 7.10.1 of the Act, the register that must be kept by the holder of a manufacturer’s permit must indicate

(a)  a description of the tobacco manufacturing equipment, the name of the manufacturer, the trademark, model, serial number and capacity;

(b)  the name and address of the vendor or lessor of the tobacco manufacturing equipment and, where applicable, the registration number assigned to the vendor or lessor in accordance with section 415 or 415.0.6 of the Act respecting the Québec sales tax (chapter T-0.1) and the number of the manufacturer’s permit;

(c)  the date of acquisition or of the start of the lease of the tobacco manufacturing equipment, the price or rent and the term of the lease as well as the invoice number;

(d)  in the case of imported tobacco manufacturing equipment, the number of every document related thereto issued by, as the case may be, the Canada Border Services Agency or the Canada Revenue Agency and, where applicable, the name and address of the customs broker;

(e)  the name and address of the carrier of the tobacco manufacturing equipment, the address of the place of delivery, the delivery date and the number of the receiving document;

(f)  the date of commissioning and, where applicable, the date of the end of the use of the tobacco manufacturing equipment;

(g)  where the holder of a manufacturer’s permit disposes, by sale, lease or otherwise, of the tobacco manufacturing equipment, the name and address of the purchaser or lessee, the date on which the holder disposed of the equipment, the price or rent and the term of the lease, the number of the manufacturer’s permit of the purchaser or lessee and the number of every document relating thereto;

(h)  where the holder of a manufacturer’s permit disposes of the tobacco manufacturing equipment for its destruction, its recycling or the recovery of parts, the name and address of the person in charge of the destruction, recycling or recovery and the date on which the holder disposed of the equipment.

O.C. 642-2010, s. 1; O.C. 321-2017, s. 1.

2012-09-01

1.5.1. For the purposes of section 7.10.1 of the Act, the register that must be kept by the holder of a manufacturer’s permit must indicate

(a)  a description of the tobacco manufacturing equipment, the name of the manufacturer, the trademark, model, serial number and capacity;

(b)  the name and address of the vendor or lessor of the tobacco manufacturing equipment and, where applicable, the registration number assigned to the vendor or lessor in accordance with section 415 of the Act respecting the Québec sales tax (chapter T-0.1) and the number of the manufacturer’s permit;

(c)  the date of acquisition or of the start of the lease of the tobacco manufacturing equipment, the price or rent and the term of the lease as well as the invoice number;

(d)  in the case of imported tobacco manufacturing equipment, the number of every document related thereto issued by, as the case may be, the Canada Border Services Agency or the Canada Revenue Agency and, where applicable, the name and address of the customs broker;

(e)  the name and address of the carrier of the tobacco manufacturing equipment, the address of the place of delivery, the delivery date and the number of the receiving document;

(f)  the date of commissioning and, where applicable, the date of the end of the use of the tobacco manufacturing equipment;

(g)  where the holder of a manufacturer’s permit disposes, by sale, lease or otherwise, of the tobacco manufacturing equipment, the name and address of the purchaser or lessee, the date on which the holder disposed of the equipment, the price or rent and the term of the lease, the number of the manufacturer’s permit of the purchaser or lessee and the number of every document relating thereto;

(h)  where the holder of a manufacturer’s permit disposes of the tobacco manufacturing equipment for its destruction, its recycling or the recovery of parts, the name and address of the person in charge of the destruction, recycling or recovery and the date on which the holder disposed of the equipment.

O.C. 642-2010, s. 1.