T-0.1 - Act respecting the Québec sales tax

Section 190 Disposition versions

2001-12-20

190. A supply of corporeal movable property, other than a continuous transmission commodity that is being transported by means of a wire, pipeline or other conduit, is a zero-rated supply if the supplier

(1)  ships the property to a destination outside Québec that is specified in the contract for carriage of the property;

(2)  transfers possession of the property to a common carrier or consignee that has been retained, to ship the property to a destination outside Québec, by

(a)  the supplier on behalf of the recipient, or

(b)  the recipient’s employer; or

(3)  sends the property by mail or courier to an address outside Québec.

1991, c. 67, s. 190; 1997, c. 85, s. 522; 2001, c. 53, s. 307.

1997-12-19

190. A supply of corporeal movable property is a zero-rated supply where the supplier delivers the property to a public carrier, or mails the property, for shipment outside Québec.

1991, c. 67, s. 190; 1997, c. 85, s. 522.

1992-07-01

190. A supply of corporeal movable property made by a person to a recipient where the person delivers the property to a public carrier, or mails the property, for shipment and delivery to the recipient at a place outside Québec is a zero-rated supply.

1991, c. 67, s. 190.