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T-0.1 - Act respecting the Québec sales tax
Section 424
Disposition versions
424. Where a carrier who makes a particular taxable supply of a service of transporting corporeal movable property
(1) is provided by the shipper with a declaration referred to in paragraph 2 of section 197 where such a declaration is required; and
(2) at or before the time the tax in respect of the particular supply becomes payable, the carrier did not know and could not reasonably be expected to know that
(a) the property was not being shipped outside Québec,
(b) the transportation by the carrier was not part of a continuous outbound freight movement in respect of the property, and
(c) there was or was to be any diversion of the property to a final destination in Québec,
the carrier is not required to collect tax in respect of the particular supply or any supply that is incidental to the particular supply.
For the purposes of this section, “continuous outbound freight movement” and “shipper” have the same meanings as in Division VII of Chapter IV.
424. Where a carrier who makes a particular taxable supply of a service of transporting corporeal movable property
(1) is provided by the shipper with a declaration referred to in paragraph 2 of section 197 where such a declaration is required; and
(2) at or before the time the tax in respect of the particular supply becomes payable, the carrier did not know and could not reasonably be excepted to know that
(a) the property was not being shipped outside Québec,
(b) the transportation by the carrier was not part of a continuous outbound freight movement in respect of the property, and
(c) there was or was to be any diversion of the property to a final destination in Québec,
the carrier is not required to collect tax in respect of the particular supply or any supply that is incidental to the particular supply.
For the purposes of this section, “carrier”, “continuous outbound freight movement” and “shipper” have the same meanings as in Division VII of Chapter IV.
