I-1 - Retail Sales Tax Act

Section 7.1 Disposition versions

1993-06-15

7.1. Where a person is required to pay the tax provided for in section 6 or 7 and the property sold was delivered outside Canada, the purchase price of the property for that person includes customs duties, excise duties, the tax paid or payable under the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) determined, in the case of the tax paid or payable under Part IX of the said Act, without reference to the input tax credit provided for in that Part, transportation costs and any other expense he incurred to bring the property into Canada.

The person shall pay to the Minister a tax at the rate provided in section 6 on the additional items mentioned in the first paragraph on the date that the use or consumption of the property begins in Québec, or, where section 7.0.2 applies, immediately after arrival of the property in Québec.

1986, c. 15, s. 17; 1988, c. 4, s. 7; 1990, c. 60, s. 6; 1993, c. 19, s. 9.

1991-01-01

7.1. Where a person is required to pay the tax provided for in section 6 or 7 and the property sold was delivered outside Canada, the purchase price of the property for that person includes customs duties, excise duties, the tax paid or payable under the Excise Tax Act (Revised Statutes of Canada, 1985, chapter E-15) determined, in the case of the tax paid or payable under Part IX of the said Act, without reference to the input tax credit provided for in that Part, transportation costs and any other expense he incurred to bring the property into Canada.

The person shall pay to the Minister a tax at the rate provided in section 6 on the additional items mentioned in the first paragraph on the date that the use or consumption of the property begins in Québec.

1986, c. 15, s. 17; 1988, c. 4, s. 7; 1990, c. 60, s. 6.

1988-03-31

7.1. Where a person is required to pay the tax provided for in section 6 or 7 and the property sold was delivered outside Canada, the purchase price of the property for that person includes customs duties, excise duties, excise taxes, federal sales tax, transportation costs and any other expense he incurred to bring the property into Canada.

The person shall pay to the Minister a tax at the rate provided in section 6 on the additional items mentioned in the first paragraph on the date that the use or consumption of the property begins in Québec.

1986, c. 15, s. 17; 1988, c. 4, s. 7.

1986-05-27

7.1. Where a person is required to pay the tax provided for in section 6 or 7 and the property sold was delivered outside Canada, the purchase price of the property for that person includes customs duties, excise duties, excise taxes, federal sales tax, transportation costs and any other expense he incurred to bring the property into Canada.

The person shall pay to the Minister a tax at the rate provided in the first paragraph of section 6 on the additional items mentioned in the first paragraph on the date that the use or consumption of the property begins in Québec.

1986, c. 15, s. 17.