I-1 - Retail Sales Tax Act

Section 18 Disposition versions

1985-06-20

18. (Repealed).

1972, c. 28, s. 2; 1975, c. 26, s. 2; 1976, c. 20, s. 3; 1985, c. 25, s. 9.

1977-12-31

18. (1)  Every sale of industrial machinery effected after 18 April 1972 and before 12 May 1976 is exempt from the tax provided for in section 6.

(2)  All industrial machinery brought into Québec after 18 April 1972 and before 12 May 1976 is exempt from the tax provided for in section 7.

(3)  The exemptions contemplated in subsections 1 and 2 do not apply to the leasing of industrial machinery.

(4)  For the purposes of this section, industrial machinery is that used for the manufacture and processing of products but does not include office equipment, rolling-stock and equipment for heating, lighting and ventilation of buildings.

1972, c. 28, s. 2; 1975, c. 26, s. 2; 1976, c. 20, s. 3.