T-0.1 - Act respecting the Québec sales tax

Section 327.3 Disposition versions

2021-06-02

327.3. The second paragraph of section 327.1 does not apply to a taxable supply described in subparagraph a of subparagraph 1, nor to an acquisition described in subparagraph b of subparagraph 1, if

(1)  subparagraphs 1 and 3 of the first paragraph of section 327.1 apply to

(a)  a taxable supply in respect of particular corporeal movable property that is made by a registrant and is referred to in any of subparagraphs a to c of subparagraph 1 of the first paragraph of section 327.1, or

(b)  an acquisition by a registrant of physical possession of particular corporeal movable property that is referred to in subparagraph d of subparagraph 1 of the first paragraph of section 327.1; and

(2)  either

(a)  the registrant

i.  causes physical possession of the particular property to be transferred at a place outside Québec,

ii.  ships the particular property to a destination outside Québec that is specified in the contract for carriage of the particular property,

iii.  causes physical possession of the particular property to be transferred to a common carrier or consignee that has been retained to ship the particular property to a destination outside Québec, or

iv.  sends the particular property by mail or courier to an address outside Québec, or

(b)  the following conditions are met:

i.  the registrant causes physical possession of the particular property to be transferred at a place in Québec to a person (in this subparagraph b referred to as the “shipper”),

ii.  after that transfer, the shipper ships the particular property outside Québec as soon as is reasonable having regard to the circumstances surrounding the shipping outside Québec and, if applicable, the normal business practices of the shipper and of the owner of the particular property,

iii.  the particular property has not been acquired by any owner of the particular property for consumption, use or supply in Québec at any time after that transfer and before the particular property is shipped outside Québec,

iv.  after that transfer but before the particular property is shipped outside Québec, the particular property is not further processed, transformed or altered except to the extent reasonably necessary or incidental to its transportation, and

v.  the registrant maintains evidence satisfactory to the Minister of the shipping outside Québec of the particular property or, if the shipper is authorized under section 427.3, the shipper provides the registrant with a certificate in which the shipper certifies that the particular property will be shipped outside Québec in the circumstances described in subparagraphs ii to iv.

Where subparagraph a of subparagraph 1 of the first paragraph applies, the supply referred to in subparagraph a is deemed to have been made outside Québec.

For the purposes of subparagraph iii of subparagraph b of subparagraph 2 of the first paragraph, if the only use of railway rolling stock after physical possession of it is transferred as described in that subparagraph iii and before it is next shipped outside Québec is for the purpose of transporting corporeal movable property or passengers in the course of its shipment outside Québec and that shipment occurs within 60 days after the day on which the transfer takes place, that use of the rolling stock is deemed to take place entirely outside Québec.

1995, c. 1, s. 293; 1995, c. 63, s. 413; 2003, c. 2, s. 334; 2021, c. 14, s. 230.

2003-07-03

327.3. Section 327.1 does not apply to a supply referred to in subparagraph 1 where

(1)  a registrant, under an agreement between the registrant and a non-resident person,

(a)  makes a taxable supply in Québec of corporeal movable property by way of sale to the non-resident person,

(b)  makes a taxable supply in Québec of a service of manufacturing or producing corporeal movable property to the non-resident person, or

(c)  acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person;

(2)  the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement; and

(3)  either

(a)  the registrant causes physical possession of the property to be transferred to a person at a place outside Québec or to a carrier, or the registrant mails the property, for shipping and delivery to a person to a place outside Québec, or

(b)  all of the following conditions are met:

i.  the registrant causes physical possession of the property to be transferred at a place in Québec to the non-resident person or any other person (each of whom is referred to in this subparagraph as the “shipper”) for shipping outside Québec,

ii.  after physical possession of the property is transferred to the shipper, the shipper ships the property outside Québec as soon as is reasonable having regard to the circumstances surrounding the shipping outside Québec and, where applicable, the normal business practices of the shipper and the owner of the property,

iii.  the property has not been acquired by the non-resident person or any owner of the property for consumption, use or supply in Québec at any time after physical possession of the property is transferred to the shipper and before the property is shipped outside Québec,

iv.  after physical possession of the property is transferred to the shipper and before the property is shipped outside Québec, the property is not further processed, transformed or altered except to the extent reasonably necessary or incidental to its transportation, and

v.  the registrant maintains evidence satisfactory to the Minister of the shipping of the property outside Québec or, where the shipper is authorized under section 427.3, the shipper provides the registrant with a certificate in which the shipper certifies that the property will be shipped outside Québec in the circumstances described in subparagraphs ii to iv.

Where the first paragraph applies, except in the case of a supply of a service of shipping the property, any supply made by the registrant and referred to in subparagraph 1 of that paragraph is deemed to have been made outside Québec.

For the purposes of subparagraph iii of subparagraph b of subparagraph 3 of the first paragraph, if the only use of railway rolling stock after physical possession of it is transferred as described in that subparagraph iii and before it is next shipped outside Québec is for the purpose of transporting corporeal movable property or passengers in the course of its shipment outside Québec and that shipment occurs within 60 days after the day on which the transfer takes place, that use of the rolling stock is deemed to take place entirely outside Québec.

1995, c. 1, s. 293; 1995, c. 63, s. 413; 2003, c. 2, s. 334.

1995-12-15

327.3. Section 327.1 does not apply to a supply referred to in subparagraph 1 where

(1)  a registrant, under an agreement between the registrant and a non-resident person,

(a)  makes a taxable supply in Québec of corporeal movable property by way of sale to the non-resident person,

(b)  makes a taxable supply in Québec of a service of manufacturing or producing corporeal movable property to the non-resident person, or

(c)  acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person;

(2)  the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement; and

(3)  either

(a)  the registrant causes physical possession of the property to be transferred to a person at a place outside Québec or to a carrier, or the registrant mails the property, for shipping and delivery to a person to a place outside Québec, or

(b)  all of the following conditions are met:

i.  the registrant causes physical possession of the property to be transferred at a place in Québec to the non-resident person or any other person (each of whom is referred to in this subparagraph as the “shipper”) for shipping outside Québec,

ii.  after physical possession of the property is transferred to the shipper, the shipper ships the property outside Québec as soon as is reasonable having regard to the circumstances surrounding the shipping outside Québec and, where applicable, the normal business practices of the shipper and the owner of the property,

iii.  the property has not been acquired by the non-resident person or any owner of the property for consumption, use or supply in Québec at any time after physical possession of the property is transferred to the shipper and before the property is shipped outside Québec,

iv.  after physical possession of the property is transferred to the shipper and before the property is shipped outside Québec, the property is not further processed, transformed or altered except to the extent reasonably necessary or incidental to its transportation, and

v.  the registrant maintains evidence satisfactory to the Minister of the shipping of the property outside Québec or, where the shipper is authorized under section 427.3, the shipper provides the registrant with a certificate in which the shipper certifies that the property will be shipped outside Québec in the circumstances described in subparagraphs ii to iv.

Where the first paragraph applies, except in the case of a supply of a service of storing or shipping the property, any supply made by the registrant and referred to in subparagraph 1 of that paragraph is deemed to have been made outside Québec.

1995, c. 1, s. 293; 1995, c. 63, s. 413.

1995-01-30

327.3. Section 327.1 does not apply to a supply referred to in subparagraph 1 where

(1)  a registrant, under an agreement between the registrant and a non-resident person,

(a)  makes a taxable supply in Québec of corporeal movable property by way of sale to the non-resident person,

(b)  makes a taxable supply in Québec of a service of manufacturing or producing corporeal movable property to the non-resident person, or

(c)  acquires physical possession of corporeal movable property, other than property of a person who is resident in Québec, for the purpose of making a taxable supply of a commercial service in respect of the property to the non-resident person;

(2)  the non-resident person is not a consumer of the property or service supplied by the registrant under the agreement; and

(3)  either

(a)  the registrant causes physical possession of the property to be transferred to a person at a place outside Québec or to a carrier, or the registrant mails the property, for shipping and delivery to a person to a place outside Québec, or

(b)  all of the following conditions are met:

i.  the registrant causes physical possession of the property to be transferred at a place in Québec to the non-resident person or any other person (each of whom is referred to in this subparagraph as the “shipper”) for shipping outside Québec,

ii.  after physical possession of the property is transferred to the shipper, the shipper ships the property outside Québec as soon as is reasonable having regard to the circumstances surrounding the shipping outside Québec and, where applicable, the normal business practices of the shipper and the owner of the property,

iii.  the property has not been acquired by the non-resident person or any owner of the property for consumption, use or supply in Québec at any time after physical possession of the property is transferred to the shipper and before the property is shipped outside Québec,

iv.  after physical possession of the property is transferred to the shipper and before the property is shipped outside Québec, the property is not further processed, transformed or altered except to the extent reasonably necessary or incidental to its transportation, and

v.  the registrant maintains evidence satisfactory to the Minister of the shipping of the property outside Québec.

Where the first paragraph applies, except in the case of a supply of a service of storing or shipping the property, any supply made by the registrant and referred to in subparagraph 1 of that paragraph is deemed to have been made outside Québec.

1995, c. 1, s. 293.