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T-0.1 - Act respecting the Québec sales tax

Section 179
Disposition versions

Full text
179. A supply of corporeal movable property, other than excisable goods, made by a person to a recipient, other than a consumer, who intends to ship the property outside Québec is a zero-rated supply if
(1)  in the case of property that is a continuous transmission commodity that the recipient intends to ship outside Québec by means of a wire, pipeline or other conduit, the recipient is not registered under Division I of Chapter VIII;
(2)  the recipient ships the property outside Québec as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the recipient;
(3)  the property is not acquired by the recipient for consumption, use or supply in Québec before the shipment of the property outside Québec by the recipient;
(4)  after the supply is made and before the recipient ships the property outside Québec, the property is not further processed, transformed or altered in Québec except to the extent reasonably necessary or incidental to its transportation; and
(5)  the person maintains evidence satisfactory to the Minister of the shipment of the property outside Québec by the recipient.
1991, c. 67, s. 179; 1994, c. 22, s. 451; 1995, c. 63, s. 346; 2001, c. 53, s. 305; 2003, c. 2, s. 325; 2005, c. 38, s. 366.
179. A supply of corporeal movable property, other than goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, made by a person to a recipient, other than a consumer, who intends to ship the property outside Québec is a zero-rated supply where
(1)  in the case of property that is a continuous transmission commodity that the recipient intends to ship outside Québec by means of a wire, pipeline or other conduit, the recipient is not registered under Division I of Chapter VIII;
(2)  the recipient ships the property outside Québec as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the recipient;
(3)  the property is not acquired by the recipient for consumption, use or supply in Québec before the shipment of the property outside Québec by the recipient;
(4)  after the supply is made and before the recipient ships the property outside Québec, the property is not further processed, transformed or altered in Québec except to the extent reasonably necessary or incidental to its transportation; and
(5)  the person maintains evidence satisfactory to the Minister of the shipment of the property outside Québec by the recipient.
1991, c. 67, s. 179; 1994, c. 22, s. 451; 1995, c. 63, s. 346; 2001, c. 53, s. 305; 2003, c. 2, s. 325.
179. A supply of corporeal movable property, other than goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, made by a person to a recipient, other than a consumer, who intends to ship the property outside Québec is a zero-rated supply where
(1)  in the case of property that is a continuous transmission commodity that the recipient intends to ship outside Québec by means of a wire, pipeline or other conduit, the recipient is not registered under Division I of Chapter VIII;
(2)  the recipient ships the property outside Québec as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the recipient;
(3)  the property is not acquired by the recipient for consumption, use or supply in Québec before the shipment of the property outside Québec by the recipient;
(4)  after the supply is made and before the recipient ships the property outside Québec, the property is not further processed, transformed or altered in Québec except to the extent reasonably necessary or incidental to its transportation; and
(5)  the person maintains evidence satisfactory to the Minister of the shipment of the property outside Québec by the recipient or, where the recipient is authorized under section 427.3, the recipient provides the person with a certificate in which the recipient certifies that the property will be shipped outside Québec in the circumstances described in paragraphs 2 to 4.
1991, c. 67, s. 179; 1994, c. 22, s. 451; 1995, c. 63, s. 346; 2001, c. 53, s. 305.
179. A supply of corporeal movable property, other than goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, made by a person to a recipient, other than a consumer, who intends to ship the property outside Québec is a zero-rated supply where
(1)  the recipient ships the property outside Québec as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the recipient;
(2)  the property is not acquired by the recipient for consumption, use or supply in Québec before the shipment of the property outside Québec by the recipient;
(3)  after the supply is made and before the recipient ships the property outside Québec, the property is not further processed, transformed or altered in Québec except to the extent reasonably necessary or incidental to its transportation;
(4)  the person maintains evidence satisfactory to the Minister of the shipment of the property outside Québec by the recipient or, where the recipient is authorized under section 427.3, the recipient provides the person with a certificate in which the recipient certifies that the property will be shipped outside Québec in the circumstances described in paragraphs 1 to 3;
(5)  (paragraph repealed).
1991, c. 67, s. 179; 1994, c. 22, s. 451; 1995, c. 63, s. 346.
179. A supply of corporeal movable property, other than goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, made by a person to a recipient, other than a consumer, who intends to ship the property outside Québec is a zero-rated supply where
(1)  the recipient ships the property outside Québec as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the recipient;
(2)  the property is not acquired by the recipient for consumption, use or supply in Québec before the shipment of the property outside Québec by the recipient;
(3)  after the supply is made and before the recipient ships the property outside Québec, the property is not further processed, transformed or altered in Québec except to the extent reasonably necessary or incidental to its transportation;
(4)  the person maintains evidence satisfactory to the Minister of the shipment of the property outside Québec by the recipient;
(5)  (paragraph repealed).
1991, c. 67, s. 179; 1994, c. 22, s. 451.
179. A supply of corporeal movable property, other than goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada, made by a person to a recipient, other than a consumer, who intends to ship the property outside Québec is a zero-rated supply where
(1)  the recipient ships the property outside Québec as soon after the property is delivered by the person to the recipient as is reasonable having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the recipient;
(2)  the property is not acquired by the recipient for consumption, use or supply in Québec before the shipment of the property outside Québec by the recipient;
(3)  after the supply is made and before the recipient ships the property outside Québec, the property is not further processed, transformed or altered in Québec except to the extent reasonably necessary or incidental to its transportation;
(4)  the person maintains evidence satisfactory to the Minister of the shipment of the property outside Québec by the recipient; and
(5)  the property is not transported in Québec by the recipient by means of a truck or other highway motor vehicle, other than a truck or other motor vehicle operated by a common carrier, after the property is delivered to the recipient in Québec.
1991, c. 67, s. 179.
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