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T-0.1 - Act respecting the Québec sales tax
Section 191.1
Disposition versions
191.1. For the purposes of section 191.2,
“die” means a solid or hollow form used for shaping materials by stamping, pressing, extruding, drawing or threading;
“fixture” means a device for holding goods in process while working tools are in operation that does not contain any special arrangement for guiding the working tools;
“jig” means a device used in the accurate machining of goods in process by holding the goods firmly and guiding tools exactly to position;
“mould” means a hollow form, matrix or cavity into which materials are placed to produce goods of desired shapes;
“tool” means a device for use in, or attachment to, production machinery that is for the assembling of materials or the working of materials by turning, milling, grinding, polishing, drilling, punching, boring, shaping, shearing, pressing or planing.
