T-0.1 - Act respecting the Québec sales tax

Section 17.4.1 Disposition versions

2015-10-21

17.4.1. If, but for this section, tax under section 17 would become payable by a person in respect of corporeal property that comes from Canada outside Québec and that the person brings into Québec when the person is a selected listed financial institution, that tax is not payable unless it is an amount of tax that

(1)  is a prescribed amount of tax for the purposes of subparagraph a of subparagraph 6 of the second paragraph of section 433.16 or subparagraph a of subparagraph 4 of the second paragraph of section 433.16.2; or

(2)  is in respect of a property acquired otherwise than for consumption, use or supply in the course of an endeavour, within the meaning assigned by section 42.0.1, of the person.

2012, c. 28, s. 34; 2015, c. 21, s. 618.

2013-01-01

17.4.1. If, but for this section, tax under section 17 would become payable by a person in respect of a corporeal property that comes from Canada outside Québec and that the person brings into Québec when the person is a selected listed financial institution, that tax is not payable unless it is a prescribed amount of tax.

2012, c. 28, s. 34.