T-0.1 - Act respecting the Québec sales tax

Section 179.2 Disposition versions

2005-12-13

179.2. A supply made by way of sale to a recipient who is registered under Division I of Chapter VIII of property, other than property referred to in the third paragraph, is a zero-rated supply where

(1)  the recipient provides the supplier with a shipping distribution centre certificate, within the meaning of section 350.23.7, certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made and that the property is being acquired for use or supply as domestic inventory or as added property of the recipient, within the meaning assigned to those expressions by section 350.23.1, and discloses to the supplier the number referred to in section 350.23.9 and the expiry date of the authorization; and

(2)  the total amount, included in a single invoice or agreement, of the consideration for that supply and for all other supplies that are made to the recipient and are otherwise included in this section is at least $1,000.

The first paragraph does not apply where an authorization granted by the Minister to use the certificate is not in effect at the time the supply is made or the recipient is not acquiring the property for use or supply as domestic inventory or as added property in the course of commercial activities of the recipient, unless the supplier did not know and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, that the authorization was not in effect at the time the supply was made or that the recipient was not acquiring the property for that purpose.

The property to which the first paragraph refers is

(1)  excisable goods; or

(2)  a continuous transmission commodity that must be transported by or on behalf of the recipient by means of a wire, pipeline or other conduit.

2003, c. 2, s. 326; 2005, c. 38, s. 368.

2003-07-03

179.2. A supply made by way of sale to a recipient who is registered under Division I of Chapter VIII of property, other than property referred to in the third paragraph, is a zero-rated supply where

(1)  the recipient provides the supplier with a shipping distribution centre certificate, within the meaning of section 350.23.7, certifying that an authorization to use the certificate granted to the recipient under that section is in effect at the time the supply is made and that the property is being acquired for use or supply as domestic inventory or as added property of the recipient, within the meaning assigned to those expressions by section 350.23.1, and discloses to the supplier the number referred to in section 350.23.9 and the expiry date of the authorization; and

(2)  the total amount, included in a single invoice or agreement, of the consideration for that supply and for all other supplies that are made to the recipient and are otherwise included in this section is at least $1,000.

The first paragraph does not apply where an authorization granted by the Minister to use the certificate is not in effect at the time the supply is made or the recipient is not acquiring the property for use or supply as domestic inventory or as added property in the course of commercial activities of the recipient, unless the supplier did not know and could not reasonably be expected to have known, at or before the latest time at which tax in respect of the supply would have become payable if the supply were not a zero-rated supply, that the authorization was not in effect at the time the supply was made or that the recipient was not acquiring the property for that purpose.

The property to which the first paragraph refers is

(1)  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; or

(2)  a continuous transmission commodity that must be transported by or on behalf of the recipient by means of a wire, pipeline or other conduit.

2003, c. 2, s. 326.