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M-5 - Act respecting stuffing and upholstered and stuffed articles
Section 22.1
Disposition versions
22.1. The duties payable for a permit are
(1) $365 for a manufacturer’s permit;
(2) $92 for a renovator’s permit; and
(3) for an artisan’s permit:
(a) $22 if the permit is issued to a person who makes fewer than 100 upholstered or stuffed articles per year;
(b) $52 if the permit is issued to a person who makes between 100 and 499 upholstered or stuffed articles per year; and
(c) $107 if the permit is issued to a person who makes between 500 and 999 upholstered or stuffed articles per year.
The duties are adjusted on 1 January every year according to the rate of increase in the general Consumer Price Index for Canada established by Statistics Canada for the 12-month period ending on 30 September of the preceding year.
Adjusted amounts are rounded down to the nearest dollar if they include a dollar fraction that is less than $0.50, or up to the nearest dollar if they include a dollar fraction that is equal to or greater than $0.50. The application of this rounding rule may not operate to decrease duties below their pre-adjustment level.
If an adjusted amount cannot be rounded up to the nearest dollar, the annual adjustments are deferred and accumulated until the duties payable include a dollar fraction that is equal to or greater than $0.50.
The Minister publishes the results of the adjustment in the Gazette officielle du Québec.
See notice of indexation; (2020) 152 G.O. 1, 871.
22.1. The duties payable for a permit are
(1) $361 for a manufacturer’s permit;
(2) $91 for a renovator’s permit; and
(3) for an artisan’s permit:
(a) $22 if the permit is issued to a person who makes fewer than 100 upholstered or stuffed articles per year;
(b) $51 if the permit is issued to a person who makes between 100 and 499 upholstered or stuffed articles per year; and
(c) $106 if the permit is issued to a person who makes between 500 and 999 upholstered or stuffed articles per year.
The duties are adjusted on 1 January every year according to the rate of increase in the general Consumer Price Index for Canada established by Statistics Canada for the 12-month period ending on 30 September of the preceding year.
Adjusted amounts are rounded down to the nearest dollar if they include a dollar fraction that is less than $0.50, or up to the nearest dollar if they include a dollar fraction that is equal to or greater than $0.50. The application of this rounding rule may not operate to decrease duties below their pre-adjustment level.
If an adjusted amount cannot be rounded up to the nearest dollar, the annual adjustments are deferred and accumulated until the duties payable include a dollar fraction that is equal to or greater than $0.50.
The Minister publishes the results of the adjustment in the Gazette officielle du Québec.
See notice of indexation; (2019) 151 G.O. 1, 757.
22.1. The duties payable for a permit are
(1) $354 for a manufacturer’s permit;
(2) $89 for a renovator’s permit; and
(3) for an artisan’s permit:
(a) $21 if the permit is issued to a person who makes fewer than 100 upholstered or stuffed articles per year;
(b) $50 if the permit is issued to a person who makes between 100 and 499 upholstered or stuffed articles per year; and
(c) $104 if the permit is issued to a person who makes between 500 and 999 upholstered or stuffed articles per year.
The duties are adjusted on 1 January every year according to the rate of increase in the general Consumer Price Index for Canada established by Statistics Canada for the 12-month period ending on 30 September of the preceding year.
Adjusted amounts are rounded down to the nearest dollar if they include a dollar fraction that is less than $0.50, or up to the nearest dollar if they include a dollar fraction that is equal to or greater than $0.50. The application of this rounding rule may not operate to decrease duties below their pre-adjustment level.
If an adjusted amount cannot be rounded up to the nearest dollar, the annual adjustments are deferred and accumulated until the duties payable include a dollar fraction that is equal to or greater than $0.50.
The Minister publishes the results of the adjustment in the Gazette officielle du Québec.
See notice of indexation; (2018) 150 G.O. 1, 828.
22.1. The duties payable for a permit are
(1) $346 for a manufacturer’s permit;
(2) $87 for a renovator’s permit; and
(3) for an artisan’s permit:
(a) $21 if the permit is issued to a person who makes fewer than 100 upholstered or stuffed articles per year;
(b) $49 if the permit is issued to a person who makes between 100 and 499 upholstered or stuffed articles per year; and
(c) $102 if the permit is issued to a person who makes between 500 and 999 upholstered or stuffed articles per year.
The duties are adjusted on 1 January every year according to the rate of increase in the general Consumer Price Index for Canada established by Statistics Canada for the 12-month period ending on 30 September of the preceding year.
Adjusted amounts are rounded down to the nearest dollar if they include a dollar fraction that is less than $0.50, or up to the nearest dollar if they include a dollar fraction that is equal to or greater than $0.50. The application of this rounding rule may not operate to decrease duties below their pre-adjustment level.
If an adjusted amount cannot be rounded up to the nearest dollar, the annual adjustments are deferred and accumulated until the duties payable include a dollar fraction that is equal to or greater than $0.50.
The Minister publishes the results of the adjustment in the Gazette officielle du Québec.
See notice of indexation; (2017) 149 G.O. 1, 1319.
22.1. The duties payable for a permit are
(1) $336 for a manufacturer’s permit;
(2) $85 for a renovator’s permit; and
(3) for an artisan’s permit:
(a) $20 if the permit is issued to a person who makes fewer than 100 upholstered or stuffed articles per year;
(b) $47 if the permit is issued to a person who makes between 100 and 499 upholstered or stuffed articles per year; and
(c) $99 if the permit is issued to a person who makes between 500 and 999 upholstered or stuffed articles per year.
The duties are adjusted on 1 January every year according to the rate of increase in the general Consumer Price Index for Canada established by Statistics Canada for the 12-month period ending on 30 September of the preceding year.
Adjusted amounts are rounded down to the nearest dollar if they include a dollar fraction that is less than $0.50, or up to the nearest dollar if they include a dollar fraction that is equal to or greater than $0.50. The application of this rounding rule may not operate to decrease duties below their pre-adjustment level.
If an adjusted amount cannot be rounded up to the nearest dollar, the annual adjustments are deferred and accumulated until the duties payable include a dollar fraction that is equal to or greater than $0.50.
The Minister publishes the results of the adjustment in the Gazette officielle du Québec.
See notice of indexation; (2016) 148 G.O. 1, 1256.
22.1. The duties payable for a permit are
(1) $331 for a manufacturer’s permit;
(2) $84 for a renovator’s permit; and
(3) for an artisan’s permit:
(a) $19 if the permit is issued to a person who makes fewer than 100 upholstered or stuffed articles per year;
(b) $46 if the permit is issued to a person who makes between 100 and 499 upholstered or stuffed articles per year; and
(c) $98 if the permit is issued to a person who makes between 500 and 999 upholstered or stuffed articles per year.
The duties are adjusted on 1 January every year according to the rate of increase in the general Consumer Price Index for Canada established by Statistics Canada for the 12-month period ending on 30 September of the preceding year.
Adjusted amounts are rounded down to the nearest dollar if they include a dollar fraction that is less than $0.50, or up to the nearest dollar if they include a dollar fraction that is equal to or greater than $0.50. The application of this rounding rule may not operate to decrease duties below their pre-adjustment level.
If an adjusted amount cannot be rounded up to the nearest dollar, the annual adjustments are deferred and accumulated until the duties payable include a dollar fraction that is equal to or greater than $0.50.
The Minister publishes the results of the adjustment in the Gazette officielle du Québec.
See notice of indexation; (2015) 147 G.O. 1, 1277.
22.1. The duties payable for a permit are
(1) $327 for a manufacturer’s permit;
(2) $83 for a renovator’s permit; and
(3) for an artisan’s permit:
(a) $19 if the permit is issued to a person who makes fewer than 100 upholstered or stuffed articles per year;
(b) $45 if the permit is issued to a person who makes between 100 and 499 upholstered or stuffed articles per year; and
(c) $97 if the permit is issued to a person who makes between 500 and 999 upholstered or stuffed articles per year.
The duties are adjusted on 1 January every year according to the rate of increase in the general Consumer Price Index for Canada established by Statistics Canada for the 12-month period ending on 30 September of the preceding year.
Adjusted amounts are rounded down to the nearest dollar if they include a dollar fraction that is less than $0.50, or up to the nearest dollar if they include a dollar fraction that is equal to or greater than $0.50. The application of this rounding rule may not operate to decrease duties below their pre-adjustment level.
If an adjusted amount cannot be rounded up to the nearest dollar, the annual adjustments are deferred and accumulated until the duties payable include a dollar fraction that is equal to or greater than $0.50.
The Minister publishes the results of the adjustment in the Gazette officielle du Québec.
