T-0.1 - Act respecting the Québec sales tax

Section 353.1 Disposition versions

1994-06-17

353.1. Subject to sections 353.2 and 357, a person not resident in Québec who is not a registrant is entitled to a rebate of the tax paid by the person in respect of the acquisition of property or a service, other than a service of storing or shipping property, where the person

(1)  acquires the property or service for consumption or use exclusively in the manufacture or production of an original literary, musical, artistic, cinematographic or other work in which copyright protection subsists and copies, if any, of that work;

(2)  is not a consumer of the property or service; and

(3)  is manufacturing or producing the work and all copies of it for shipment outside Québec by the person not resident in Québec.

1994, c. 22, s. 559.