T-0.1 - Act respecting the Québec sales tax

Section 22.16 Disposition versions

2015-10-21

22.16. For the purposes of this section and sections 22.17.1 to 22.19,

“continuous journey” has the meaning assigned by section 193;

“destination” of a freight transportation service means the place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“freight transportation service” has the meaning assigned by section 193;

“leg” of a journey on a conveyance means a part of the journey that begins where passengers embark or disembark the conveyance or where it is stopped to allow for its servicing or refuelling and ends where it is next stopped for any of those purposes;

“origin” of a continuous journey has the meaning assigned by section 193;

“stopover”, in respect of a continuous journey, has the meaning assigned by section 193 except that it does not include, in the case of a continuous journey of an individual or group of individuals that does not include transportation by air and the origin and termination of which are in Canada, any place outside Canada where, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of at least 24 hours during the course of the journey;

“termination” of a continuous journey has the meaning assigned by section 193.

1997, c. 85, s. 430; 2011, c. 1, s. 132; 2015, c. 21, s. 630.

2011-02-17

22.16. For the purposes of this section and sections 22.17.1 to 22.20,

“continuous journey” has the meaning assigned by section 193;

“destination” of a freight transportation service means the place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“freight transportation service” has the meaning assigned by section 193;

“leg” of a journey on a conveyance means a part of the journey that begins where passengers embark or disembark the conveyance or where it is stopped to allow for its servicing or refuelling and ends where it is next stopped for any of those purposes;

“origin” of a continuous journey has the meaning assigned by section 193;

“stopover”, in respect of a continuous journey, has the meaning assigned by section 193 except that it does not include, in the case of a continuous journey of an individual or group of individuals that does not include transportation by air and the origin and termination of which are in Canada, any place outside Canada where, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of at least 24 hours during the course of the journey;

“termination” of a continuous journey has the meaning assigned by section 193.

1997, c. 85, s. 430; 2011, c. 1, s. 132.

1997-12-19

22.16. For the purposes of this section and sections 22.17 to 22.20,

“continuous journey” has the meaning assigned by section 193;

“destination” of a freight transportation service means the place specified by the shipper of the property where possession of the property is transferred to the person to whom the property is consigned or addressed by the shipper;

“freight transportation service” has the meaning assigned by section 193;

“origin” of a continuous journey has the meaning assigned by section 193;

“stopover”, in respect of a continuous journey, has the meaning assigned by section 193 except that it does not include, in the case of a continuous journey of an individual or group of individuals that does not include transportation by air and the origin and termination of which are in Canada, any place outside Canada where, at the time the journey begins, the individual or group is not scheduled to be outside Canada for an uninterrupted period of at least 24 hours during the course of the journey;

“termination” of a continuous journey has the meaning assigned by section 193.

1997, c. 85, s. 430.