T-0.1 - Act respecting the Québec sales tax

Section 191.3.4 Disposition versions

2001-12-20

191.3.4. A supply made by a supplier to a recipient not resident in Québec who is not registered under Division I of Chapter VIII of a service of taking up surplus electricity of the recipient for a period and returning the electricity to the recipient at the end of the period or of deferring delivery of electricity supplied to the recipient at the beginning of a period until the end of the period is a zero-rated supply if

(1)  the electricity is shipped outside Québec by the supplier or recipient

(a)  in the same measure and state except for any consumption or alteration reasonably necessary or incidental to its transportation, and

(b)  as soon after the end of the period as is reasonable having regard to the circumstances surrounding the shipment outside Québec and, where applicable, to the normal business practice of the shipper; and

(2)  at the end of the period, where the electricity is exported outside Canada, the requirement under the National Energy Board Act (Revised Statutes of Canada, 1985, chapter N-6), with respect to the holding of a valid licence, order or permit for the export of the electricity issued under that Act, is met.

2001, c. 53, s. 310.