T-0.1 - Act respecting the Québec sales tax

Section 350.19 Disposition versions

2005-03-17

350.19. (Repealed).

1994, c. 22, s. 556; 1995, c. 63, s. 425; 2005, c. 1, s. 356.

1995-12-15

350.19. The Minister may, on the request of a registrant who brings into Québec goods from outside Canada, issue to the registrant, subject to such conditions as the Minister may specify, a certificate for goods brought into Québec (in this division referred to as an “entry certificate”) in respect of goods of a particular class, indicating an effective date and bearing a number to be disclosed when the goods are accounted for under section 32 of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement), where it can reasonably be expected that the registrant will be bringing the goods into Québec in circumstances in which the goods would be goods described in section 81.

The Minister may, on the request of a registrant who brings into Québec goods from Canada outside Québec, issue to the registrant, subject to such conditions as the Minister may specify, an entry certificate in respect of goods of a particular class, indicating an effective date, where it can reasonably be expected that the registrant will be bringing the goods into Québec in circumstances in which the goods would be goods described in section 81.

1994, c. 22, s. 556; 1995, c. 63, s. 425.

1994-06-17

350.19. The Minister may, on the request of a registrant who brings into Québec goods from outside Canada, issue to the registrant, subject to such conditions as the Minister may specify, a certificate for goods brought into Québec (in this division referred to as an “entry certificate”) in respect of goods of a particular class, indicating an effective date and bearing a number to be disclosed when the goods are accounted for under section 32 of the Customs Act (Revised Statutes of Canada, 1985, chapter 1, 2nd Supplement), where it can reasonably be expected that the registrant will be bringing the goods into Québec in circumstances in which the goods would be goods described in section 81.

The Minister may, on the request of a registrant who brings into Québec goods from Canada outside Québec, issue to the registrant, subject to such conditions as the Minister may specify, an entry certificate in respect of goods of a particular class, indicating an effective date, where it can reasonably be expected that the registrant will be bringing the goods into Québec in circumstances in which the goods would be goods described in section 81.

This section does not apply where tax under section 17 is not payable in respect of property by reason of subparagraph 3 or 4 of the fourth paragraph of section 17.

1994, c. 22, s. 556.