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T-0.1 - Act respecting the Québec sales tax
Section 351
Disposition versions
351. Subject to section 357, a person not resident in Canada, other than a consumer, who is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec within 60 days after it is delivered to the person.
This section does not apply in respect of a supply of the following:
(1) (subparagraph repealed);
(2) excisable goods;
(3) (subparagraph repealed);
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported; or
(5) property referred to in subparagraph 60.1 of the first paragraph of section 677 in respect of which the person takes advantage of the method for determining the tax provided for in sections 677R11 to 677R39 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2).
351. Subject to section 357, a person not resident in Canada, other than a consumer, who is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec within 60 days after it is delivered to the person.
Subject to section 357, a person resident in Canada who carries on business outside Québec but within Canada and is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec in the course of carrying on the person’s business is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec as soon as is reasonable after it is delivered to the person.
This section does not apply in respect of a supply of the following:
(1) (subparagraph repealed);
(2) excisable goods;
(3) (subparagraph repealed);
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported; or
(5) property referred to in subparagraph 60.1 of the first paragraph of section 677 in respect of which the person takes advantage of the method for determining the tax provided for in sections 677R11 to 677R39 of the Regulation respecting the Québec sales tax (chapter T-0.1, r. 2).
351. Subject to section 357, a person not resident in Canada, other than a consumer, who is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec within 60 days after it is delivered to the person.
Subject to section 357, a person resident in Canada who carries on business outside Québec but within Canada and is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec in the course of carrying on the person’s business is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec as soon as is reasonable after it is delivered to the person.
This section does not apply in respect of a supply of the following:
(1) (subparagraph repealed);
(2) excisable goods;
(3) (subparagraph repealed);
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported; or
(5) property referred to in subparagraph 60.1 of the first paragraph of section 677 in respect of which the person takes advantage of the method for determining the tax provided for in sections 677R11 to 677R39 of the Regulation respecting the Québec Sales Tax (Order in Council 1607-92 (1992, G.O. 2, 4952)) and any present and future amendments.
351. Subject to section 357, a person not resident in Canada, other than a consumer, who is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec within 60 days after it is delivered to the person.
Subject to section 357, a person resident in Canada who carries on business outside Québec but within Canada and is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec in the course of carrying on the person’s business is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec as soon as is reasonable after it is delivered to the person.
This section does not apply in respect of a supply of the following:
(1) (subparagraph repealed);
(2) goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed if the goods were manufactured or produced in Canada;
(3) wine;
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported; or
(5) property referred to in subparagraph 60.1 of the first paragraph of section 677 in respect of which the person takes advantage of the method for determining the tax provided for in sections 677R11 to 677R39 of the Regulation respecting the Québec Sales Tax (Order in Council 1607-92 (1992, G.O. 2, 4952)) and any present and future amendments.
351. Subject to section 357, a person not resident in Canada who is the recipient of a supply of a corporeal movable property acquired by the person for use primarily outside Québec is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec within 60 days after it is delivered to the person.
Subject to section 357, a person resident in Canada who carries on business outside Québec but within Canada and is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec in the course of carrying on the person’s business is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec as soon as is reasonable after it is delivered to the person.
This section does not apply in respect of a supply of the following:
(1) (subparagraph repealed);
(2) goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed if the goods were manufactured or produced in Canada;
(3) wine;
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported; or
(5) property referred to in subparagraph 60.1 of the first paragraph of section 677 in respect of which the person takes advantage of the method for determining the tax provided for in sections 677R11 to 677R39 of the Regulation respecting the Québec Sales Tax (Order in Council 1607-92 (1992, G.O. 2, 4952)) and any present and future amendments.
351. Subject to section 357, a person not resident in Canada who is the recipient of a supply of a corporeal movable property acquired by the person for use primarily outside Québec is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec within 60 days after it is delivered to the person.
Subject to section 357, a person resident in Canada who carries on business outside Québec but within Canada and is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec in the course of carrying on the person’s business is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec as soon as is reasonable after it is delivered to the person.
This section does not apply in respect of a supply of the following:
(1) used specified corporeal movable property that was acquired by the person by way of purchase for consideration that exceeds the prescribed amount in respect of the property;
(2) goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed if the goods were manufactured or produced in Canada;
(3) wine;
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported; or
(5) property referred to in subparagraph 60.1 of the first paragraph of section 677 in respect of which the person takes advantage of the method for determining the tax provided for in sections 677R11 to 677R39 of the Regulation respecting the Québec Sales Tax (Order in Council 1607-92 (1992, G.O. 2, 4952)) and any present and future amendments.
351. Subject to section 357, a person not resident in Canada who is the recipient of a supply of a corporeal movable property acquired by the person for use primarily outside Québec is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec within 60 days after it is delivered to the person.
Subject to section 357, a person resident in Canada who carries on business outside Québec but within Canada and is the recipient of a supply of corporeal movable property acquired by the person for use primarily outside Québec in the course of carrying on the person’s business is entitled to a rebate of the tax paid by the person in respect of the supply if the person takes or ships the property outside Québec as soon as is reasonable after it is delivered to the person.
This section does not apply in respect of a supply of the following:
(1) used specified corporeal movable property that was acquired by the person by way of purchase for consideration that exceeds the prescribed amount in respect of the property;
(2) goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed if the goods were manufactured or produced in Canada;
(3) wine; or
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported.
351. Subject to section 357, a person who is not resident in Canada is entitled to a rebate of the tax paid by him under section 16 in respect of a supply of a corporeal movable property acquired for use primarily outside Québec, if the person takes or ships the property outside Québec within 60 days after receiving the supply.
Subject to section 357, a person who is resident in Canada and who operates a business outside Québec but within Canada is entitled to a rebate of the tax that the person paid pursuant to section 16 in respect of a supply of a corporeal movable property acquired for use primarily outside Québec in the course of carrying on his business, if the person takes or ships the property outside Québec as soon as is reasonable after receiving the supply.
This section does not apply to a supply of the following:
(1) used specified corporeal movable property that was acquired by way of purchase for consideration that exceeds the prescribed amount for the property;
(2) goods on which a duty of excise is imposed under the Excise Act (Revised Statutes of Canada, 1985, chapter E-14) or would be imposed under that Act if the goods were manufactured or produced in Canada;
(3) wine; or
(4) gasoline, diesel fuel or other motive fuel, other than such fuel that is being transported in a vehicle designed for transporting gasoline, diesel fuel or other motive fuel in bulk and is for use otherwise than in the vehicle in which or with which it is being transported.
