T-0.1 - Act respecting the Québec sales tax

Section 184.2 Disposition versions

2012-12-07

184.2. A supply made to a person not resident in Québec who is not registered under Division I of Chapter VIII of an emergency repair service in respect of, or a service of storing, an empty cargo container, other than a container less than 6.1 m in length or having an internal capacity less than 14 m3, and any corporeal movable property supplied in conjunction with the repair service is a zero-rated supply, to the extent that the cargo container

(1)  is used in transporting property to or from Canada and is referred to in subparagraph ii of paragraph a of section 6.2 of Part V of Schedule VI to the Excise Tax Act (R.S.C. 1985, c. E-15); or

(2)  is used in transporting property to or from Québec and would be referred to in subparagraph ii of paragraph a of section 6.2 of Part V of Schedule VI to the Excise Tax Act if the cargo container were from outside Québec.

1997, c. 85, s. 520; 2012, c. 28, s. 58.

1997-12-19

184.2. A supply made to a person not resident in Québec who is not registered under Division I of Chapter VIII of an emergency repair service in respect of, or a service of storing, an empty cargo container, other than a container less than 6.1 metres in length or having an internal capacity less than 14 cubic metres, and any corporeal movable property supplied in conjunction with the repair service is a zero-rated supply, to the extent that the cargo container

(1)  is used in transporting property to or from Canada and is classified under heading No. 98.01 or subheading No. 9823.90 of Schedule I to the Customs Tariff (Revised Statutes of Canada, 1985, chapter 41, 3rd Supplement); or

(2)  is used in transporting property to or from Québec and would be classified under heading No. 98.01 or subheading No. 9823.90 of Schedule I to the Customs Tariff if the cargo container were from outside Québec.

1997, c. 85, s. 520.